S.L. Peeran, Member (J)

1. The appellants are aggrieved with the Order-in-Appeal passed by Collector of Customs (Appeals) Madras, rejecting the claim of appellant for classification of the imported item 'Filter Aids and non-woven Filter Panels' technically named SYNFASAN under heading 5911.10 of Customs Tariff Act, 1985. The Department instead has classified the item under heading 5603.30. The importer has paid the duty under protest and filed the refund claim. The Assistant Collector in the Order-in-Original has held that "The sub-heading 59.11 is to be considered with reference to Chapter Note 7 of Chapter 57. The sub-heading 59.11 is applicable to the textile products in the piece, cut to lengths or simply cut to rectangular (including square) shape. The imported goods are in rolls, which have specific shape. Hence, the claim is rejected as inadmissible." The Collector (Appeals) has held that the item is not an article but in running length, and hence its classification would be more appropriate under Heading 56.03.

2. The appellant's contention is that the item has been designed exclusively for technical use and the Department having accepted that the item cannot be put to a