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CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, NEW DELHI
P.C. Jain, S.S. KANG, JJ.
The Simplex Mills Co. Ltd. -Appellant
Versus
Collector of Central Excise, Bombay -Respondent
Final Order No. 518/98-D Appeal No. E/5604/91-D, 518 of 1998, E/5604 of 1991
Decided On : 06-07-1998
Per P.C. Jain :
Heard both sides. We observe that the issue involved herein is analogous to the issue involved in Appeal No. E/2621/89-D heard and decided by us on 2.7.98 in the case of M/s. Madura Coats Ltd. Vs. CCE, Madras in favour of the appellants therein. We reproduce para 6 of the said order :-
6. We have carefully considered the pleas advanced from both sides. We observe that Chapter 59 and the various headings therein, as rightly pointed out by the appellants, consists of various textile fabrics which have been subjected to further processing after weaving thereof. Heading 59.09 will therefore take its colour from the earlier headings of the said chapter. The said heading cannot be read in isolation from the other headings of Chapter 59 because it speaks of "all other textile products and articles.....". The word `other' mentioned in heading suggests that they have to be of the type which are mentioned in the earlier headings because the earlier headings are either articles or are textile products subjected to some process. Merely because the cotton fabric manufactured by the appellants is used in tea industry without any further process it cannot be said that it is an industrial fabric; alternative uses of the fabric not having been ruled out by the lower authorities. Keeping in view the overall facts and circumstances of the case including the process of manufacture we are of the view that the correct heading most akin to the product in question would be tariff heading 52.05 and not 59.09. Hence, we allow the appeal with consequential relief to the appellants.
In view of the above, we hold that classification of the goods cotton fabric grey (filter cloth) is tariff heading 52.05. Consequently, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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