ORDER
G.R. Sharma, Member (T)
1. Ld. Collector (Appeals) in the impugned order had held that under the facts and circumstances of the case, the appellant’s product “Swabs is properly classifiable under Heading 96.03 provided it is made from Carded Cotton in the form of sliver. As such the impugned order classifying it under Heading 56.01 as articles of cotton wadding is set aside. Being aggrieved by this order, Revenue has filed these two appeals.
2. The facts of the case in brief are that the respondents herein manufactured exscisable goods. They filed a classification list for their products namely Cotton Swabs and claimed classification thereof under Chapter Heading 96.03. The Department alleged that identical goods manufactured by M/s. Johnson & Johnson were classifiable under chapter sub-heading 5601.00 of the Central Excise Tariff. A SCN was issued to the respondents herein asking them to explain as to why Cotton Swabs manufactured by them should not be classified under Chapter sub-heading 5601.00. In reply to the SCN the respondents herein submitted that their product was different from the one manufactured by M/s. Johnson & Johnson inasmuch as the direction for use in Johnson’s buds read –
“To help insure safe use, hold the swab about 1 cm from the tip. Use gently to remove visible dirt and wax around the outer surface of the ear. Avoid probin deeply into the ear canal except whereas the direction for use of soft swabs manufactured by the respondents herein read –
“When using for ears, grip the swab about 1cm. from the tip and use gently to remove dirt and wax from outer portion of ear. Do not insert deep in canal of ear, as it is likely to push dirt inside ear which may obstruct hearing…”.
3. After considering the use and nature of the product, the Asstt. Collector held that it was classifiable under Chapter sub-heading 5601.00 The respondents herein filed an appeal before the ld. Collector (Appeals) who after examining the contentions held as indicated in the preceding paragraph.
4. Arguing the case for Revenue Shri R.S. Sangia, ld. DR submits that the product is akin to Johnson’s buds. He submits that the product is not in the form of carded cotton as Sliver and since it is not in the form of Sliver it will be classifiable under Chapter sub-heading 5601.00. He submits that Chapter sub-heading 9603.00 covers items like brooms, brushes etc. that cotton swabs cannot be called brooms or brushes. He submitted that they are similar to M/s. Johnson & Johnson ear buds and therefore, are classifiable under Chapter sub-heading 5601.00. In support of his contention he cited and relied upon the decision of this Tribunal in the case of Johnson & Johnson.
5. None appeared for the respondents. However, there is a request for considering the case on merits. They have also made the written submissions. In the written submissions, the respondents have stated that Cotton Viscose Slivers are laid on belt wherefrom they get stick on plastic sticks on which PVA emulsion is applied. Thereafter PVA solution is applied on cotton portion and are kept overnight for drying. They have also stated that Swabs according to the various dictionaries meaning Mop or other arrangement for moping up it has been contended that cotton swabs is not wadding of textile materials and therefore, they cannot be classified under Chapter Heading 56.01 and that having regard to the meaning of Broom swabs it is correctly classifiable under Chapter Heading 96.03. It has, therefore, been prayed that the product in question may be classified under Chapter sub-heading 9603.00, and the appeal may be disposed of accordingly.
6. We have heard the submissions of ld. DR. We have also perused the Tariff Headings 56.01 and 96.03. We have also seen the dictionary meaning of the word Swabs. We have also gone through the written submissions submitted by the respondent.
7. Chapter Heading 56.01 covers wadding of textile materials and articles thereof; Cotton Swabs is a textile material; the process of manufacture shows that cotton swabs is a wadding and has been converted into an article of wadding of textile materials.
8. Chapter Heading 96.03 covers brooms, brushes; cotton swab is neither a broom nor a brush according to the end use given in the submissions by the respondent herein for cleaning dirt and wax from ears. They also find use in applying medicines, cosmetics etc. Looking to the process of manufacture and end use of the product, we are of the view that that product is classifiable under Chapter Heading 56.01 and we hold accordingly. In this view of the matter we allow the appeal of the Revenue by setting aside the impugned order.