ORDER
S.S. Kang, Member (J)
1. The Revenue filed this appeal against the Order-in-Appeal dated 6-4-1995 passed by the Collector of Central Excise (Appeals).
2. In the impugned order the Collector of Central Excise held that supports of paper board, known as straw board strips/patties for use in Textile Mills for wrapping the cloth thereon is classifiable under Chapter sub-heading 4822 of the Central Excise.
3. Learned SDR, appearing on behalf of the Revenue, submitted that the respondents are manufacturing the patties of straw boards by gumming 3-4 straw boards for wrapping the fabrics in the Textile Mills. He submits that sub-heading 48.22 of the Central Excise Tariff covers bobbins, spools, cops and similar supports of paper pulp or paper board. He submits that the product in question are flat supports. He relies upon the Explanatory Notes of HSN and submits that the Explanatory Notes specifically excludes flat supports of various shapes from the scope of Heading 48.22. He also relies upon the decision of the Hon’ble Supreme Court in the case of Collector of Central Excise v. Woodcrafts Products Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) and submits that the Hon’ble Supreme Court in this case held that when a Tariff Entry is patterned on HSN Explanatory Notes then the meaning which is given to in the HSN shall be preferred to resolve the dispute relating to Tariff classification. He, therefore, prays that the appeal be allowed.
4. Learned Counsel, appearing on behalf of the respondents, submits that the Tariff sub-heading 48.22 of the Central Excise Tariff includes bobbins, spools, cops and similar supports of paper pulp, paper or paper board.. He submits that the product in question is used as a support in Textile Mills to wrap the fabrics. Therefore, these have been correctly classified by the Collector of Central Excise. He, therefore, prays that the appeal be dismissed.
5. Heard both sides.
6. In this case the dispute is regarding the classification of Patties of Straw boards which are manufactured by the respondents by gumming 3 to 4 layers of straw board for wrapping the fabric. The respondents are not disputing that the shape of the product in question is flat and is not shaped like bobbins, spools, cops.
7. The sub-heading 48.22 of Central Excise Tariff is reproduced below :-
“Bobbins, spools, cops and similar supports of paper pulp, paper or paper-board (whether or not perforated or hardened)”.
8. We find that the Tariff Entry is the same as in HSN and the Explanatory Notes and the HSN Notes specifically exclude the flat support of various shapes used for similar purposes from the Heading 48.22.
9. The Hon’ble Supreme Court in the case of Woodcrafts Products Ltd. (Supra) held that since the Central Excise Tariff Act, 1985 has been enacted on the basis and pattern of HSN, the same expression used in the Act must as for as practicable be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of different intention.
10. As the flats supports are specifically excluded from the Heading 48.22 as per Explanatory Notes of HSN, therefore the impugned order is set aside and the appeal filed by the Revenue is allowed.