1983 (7) TMI 320 - AT - Customs

Summary

Issues:
1. Classification of imported goods as paper under Heading 48.01/21 of Customs Tariff Act or as plastic goods/chemical products.
2. Interpretation of Chapter 48 of the Customs Tariff Act for classification of goods.
3. Applicability of Chapter Note 2 under Chapter 48 of the Customs Tariff Act.
4. Comparison with old Customs Tariff classification and Tariff Advice.

Detailed Analysis:
The judgment pertains to the classification of imported goods known as 'film laminate' under the Customs Tariff Act. The central issue is whether these goods should be classified as paper under Heading 48.01/21 or as plastic goods/chemical products. The appellants argue that the goods are thin films of electrolyte paste carried on a special carrier paper, integral for carbon electrodes in dry batteries. They contend that the goods do not resemble paper in use, appearance, or trade usage. Reference is made to a Tariff Advice classifying similar goods under a different category in the Central Excise Tariff Schedule. The appellants rely on case law emphasizing the common parlance interpretation of terms.

The Departmental Representative opposes the appellant's arguments, asserting that the goods are coated paper falling under Heading 48 of the ICT. The Tribunal examines the Bills of Entry submitted by the appellants, noting varying descriptions of the goods as film laminate with paper backing or for battery manufacture. The main contention is that the imported goods serve a chemical function in electric cells and were previously classified under a residuary item in the old Tariff.

The Tribunal evaluates Chapter 48 of the Customs Tariff Act, specifically focusing on the wording of Heading 48.01/21 covering paper and paperboard, including impregnated or coated variants. The Collector's order highlights Chapter Note 2 under Chapter 48, emphasizing the broad scope of Chapter 48 to encompass paper impregnated or coated with chemicals. The Tribunal concurs with the Collector's reasoning, concluding that the imported goods are appropriately classified under Chapter 48 as paper impregnated or coated with chemicals. Consequently, the appeal is dismissed based on the correct classification under the Customs Tariff Act.