1998 (4) TMI 201 - AT - Central Excise

Summary

Issues:
Classification of product under Chapter sub-heading 3920.38 or 3926.90.

Detailed Analysis:
1. The Appellant manufactured double side coated/laminated man-made fabrics and claimed classification under Chapter sub-heading 3926.90 with a NIL rate of duty. The Asstt. Collector classified the product under sub-heading 3920.38 with a duty rate of 35% ad valorem. The Appellant argued that their product should be classified under 3926.90 based on the decision of the Collector (Appeals) in a similar case. The ld. Commissioner (Appeals) also supported this classification based on a High Court decision.

2. The ld. SDR contended that the product was merely sheets of plastic and should be classified under 3920.38. He argued that previous orders cited by the Assessee did not apply to the present case. The product was in the form of sheets, not articles of plastic, and the correct classification was under 3920.38 with a 35% duty rate.

3. The ld. Advocate for the Appellant referenced a High Court decision that established the product as goods of plastic, not just sheets. He argued that the product was correctly classified under 3926.90 as other articles of plastic. The product was not in sheet form but in the form of plastic goods, as per the decision cited.

4. After hearing both sides, it was established that the product fell under Chapter 39, and the dispute was about its specific classification under sub-headings 3920.38 and 3926.90. The Tribunal examined the tariff entries and noted that Chapter 3920 covered plates, sheets, film, etc., while Chapter 3926 covered other articles of plastics. Citing the High Court decision, the Tribunal concluded that the product in question was appropriately classifiable under Chapter sub-heading 3926.90 as articles of plastic, upholding the ld. Commissioner (Appeals) decision.

In conclusion, the Tribunal rejected the Revenue's appeal, affirming the classification of the product under Chapter sub-heading 3926.90 as other articles of plastic based on the established legal precedents and tariff entries.