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Case Laws

Balloon glass holder consisting of 70% rubber both sides of which are covered with textiles classifiable under sub-heading 5911.90 and not 4016.99 Customs Tariff Act, 1975 - Interpretative Rule 3(b) not invokable. - Hindustan Gas & Industries Ltd. v. Collector - 1990 (49) E.L.T. 548 (Tribunal).

Filter-aid andnon-woven filter panels (SYNFASAN) being fabrics having industrial use are classifiable as fabrics under sub-heading 5911.10 Customs Tariff Act, 1975.- Trijama Filterall Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 566 (Tribunal).

Filter Media. - Non-woven Filter Media for the manufacture of Air Pollution controlled dust filter bags is classifiable under Heading 59.11 of the Customs Tariff and not under Heading 56.03 ibid. - Collector v. Rathi Filters and Industries (P) Ltd. - 1995 (79) E.L.T. 509 (Tribunal).

Needle felt with woven scrim (Non-woven felt media) for manufacture of air pollution control filter bags is classifiable under sub-heading 5911.10 and not under sub-heading 5602.10 of Customs Tariff Act, 1975. - Collector v. Rathi Filters and Industries (P) Ltd. - 1994 (70) E.L.T. 290 (Tribunal).

Tape - Casting tape - Deltalite casting tapes. - See under CHAPTER 30.

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