1996(12)LCX0083

IN THE CEGAT, COURT NO. IV, NEW DELHI

S/Shri G.A. Brahma Deva, Member (J) and J.H. Joglekar, Member (T)

NATIONAL RAYON CORPORATION LTD.

Versus

COLLR. OF C. EX., BOMBAY

Final Order No. 65/97-D, dated 26-12-1996 in Appeal No. E/1733/88-D

Advocated By : Shri G. Shiva Das, Advocate, for the Appellant.

 Shri G.D. Sharma, JDR, for the Respondent.

[Order per : J.H. Joglekar, Member (T)]. - Appellants manufacture a product called `Caristrap’ about 12 mm. in width in running length. Under the old Tariff it had been classified under Tariff Item No. 22 in preference to Tariff Item 68. On the introduction of the New Tariff based on HSN, two classification lists were filed by the appellants. In one list, classification claimed was under 5408.00 and in another classification list filed under protest, classification was claimed under 5603.00. After issuing a notice and after hearing the assessee, the Assistant Collector classified the strap under Heading 5603. Collector upheld this classification resulting in the present appeal coming before us.

2. We have heard Shri G. Shiva Das, Advocate for the appellants and Shri G.D. Sharma, JDR for the Revenue.

3. For the impugned goods alternate classifications claimed are 5408, 5607 and 5608. Appellants have placed on record a technical Write up which indicates that it consists of a number of Cords which are held together with the help of Chemical adhesive to get resultant strength.

4. The description shows that the goods are not the result of weaving. The description of Heading 5408 covers fabric of man made filament yarn which are woven and which are not subjected to any process. Shri Shiva Das fairly concedes this point and does not press for classification under 5408.

5. The description of Heading 56.07 covers Twine, cordage, ropes and cables, whether or not plaited or braided and whether is or not impregnated, coated, covered or sheathed with rubber or plastics of - Of jute. It has been submitted that the unlisted goods are akin to goods falling under this item. It has also been stated that in Trade parlance these goods are known as cordage or cable. No affidavit has been filed indicating knowledge of the Trade either before the Collector or before us. Where the scope of the Tariff Entry is apparent on perusal thereof, there is no requirement to see either Dictionary meaning or trade parlance. HSN on which the present tariff is based gives further coverage of this item. The Tariff Item includes plaited or braided goods. In the note given by the appellants no claim has been made that these straps are result of plaiting or braiding. As regards such goods which are not plaited or braided, HSN advises us to refer to Explanatory Note to Section XI and specially, the table given in Note (B) (2). The Table states as to in which circumstances Heading 5607 would be attracted. This heading is attracted in the case of man made fabrics in certain circumstances such as measurement being in excess of ten thousand decitax. No claim on this count has been made by the appellants and, therefore, the classification under this Tariff Heading is not warranted. As regards classification under 5608, we find that this heading is based on Heading 5609 of the HSN. In order to fall under this classification goods are required to be cut to length and looped at one or both ends and be fitted with ring, hooks etc. Shoe laces and cloth lines are examples given in this heading. Since the unlisted goods are cleared in running length, this heading is not attracted.

6. The technical note indicates that straps are not woven and they are impregnated with adhesive. Of the four classifications available, the one under Heading 5603 is correctly attracted. We, thus, find no infirmity in the lower orders. We uphold the same and reject this appeal.

Equivalent 1997 (93) ELT 265 (Tribunal)