Per Lajja Ram:

In this appeal filed by the Revenue the matter relates to the classification of the product described by the adjudicating authority as Bituminised Hessian based Felt. The adjudicating authority had classified the products under heading No. 68.07. The Collector of Central Excise (Appeals), Calcutta after examining the matter in detail had confirmed the classification held that the goods were correctly classifiable under heading No. 5909.00.

2. We have heard Shri R.K. Roy, Ld. JDR for the Revenue, Shri S. Guhathakurta, Ld. Consultant is present for the respondents M/s. Bitumen Products (I).

3. We have carefully considered the submissions made from both the sides. We have gone through the grounds of appeal. The goods have been described by the Revenue as Bituminised Hessian based Felt. They have submitted that the essential character of the goods was as an article of Bitumineous material. They have also referred that chapter note (C) of Chapter 68 specifically excludes coated impregnated or covered textile fabrics ofchapter 56 or 59 from the purview of chapter 68.

4. The heading No. 68.07 of the tariff covers other articles of stone, plaster, cement, asbestos, mica o