1997(10)LCX0176

IN THE CEGAT, SOUTH ZONAL BENCH, MADRAS

S/Shri V.P. Gulati, Vice President and T.P. Nambiar, Member (J)

PRABHU COATINGS

Versus

COMMISSIONER OF CENTRAL EXCISE, COIMBATORE

Order No. 2613/97, dated 1-10-1997 in Appeal No. E/SB/1424/92

Advocated By : Shri O.K. Swaminathan, for the Appellant.

Shri S. Murugandi, JDR, for the Respondent.

[Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the book binding cloth. The learned lower authority has assessed the goods under Heading 59.01. The appellants claim the assessment of the same under Tariff Heading 52.06. Tariff Item 59.01 reads as under :-

Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics.

2. The learned Representative of the appellants fairly concedes that the appellants product is used for book binding and is also coated with amylaceous substances. He, further, pleads that in the case of another assessee in the Hyderabad Commissionerate, the goods have been classified under Tariff Heading 52.06. It is on this own ground that he seeks reclassification of the goods.

3. Heard the learned JDR for the department.

4. We observe that for the purpose of classification what has to be seen is whether the nature of the goods as are sought to be assessed are covered by the description of a particular heading and, if so, then the assessment has to be done only under that heading. That, in the Hyderabad Commissionerate similar goods have been assessed under another heading would not be a reason to hold it otherwise. In the present case the goods are squarely covered by the description of the Tariff Heading and, therefore, the learned lower authority’s order has to be upheld.

5. The appeal is dismissed.

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Equivalent 1998 (104) ELT 795 (Tribunal)