Classification of Wall Coverings - Regarding - Central Excise - 7/89

Classification of Wall Coverings - Regarding Circular No. 7/89 Dated 22-2-1989 [From F. No. 61(31)88-CX.1V] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Wall Coverings - Regarding. A doubt has been raised regarding the classification of wall coverings under Heading 59.09 or Heading 48.14 of Central Excise Tariff. 2. The issue was discussed in the North Zone Tariff-cum-General Conference held at Rishikesh on 17-6-1988 The Conference observed that Heading No. 59.05 of HSN, inter alia covered textile wall coverings of width not less than 45 cm. suitable for wall or ceiling decoration, consisting of textile surface which had been fixed on a base of any material (e.g. paper), and included the wall coverings obtained by yarn laid parallel, weaving fabrics, felts, knitted or crochetted fabrics (including stitched bonded fabrics) fixed on a base of any material. However, it was noted that Chapter 59 of Central Excise Tariff is not aligned with HSN and there is no similar entry under Chapter 59 of CET. It was also observed that Heading No. 59.09 of CET covered 'all other textile products and articles of a kind suitable for industrial use.' The Conference was, therefore, of the view that this Heading covered only the articles which could be suitable for industrial use. As such textile was coverings under consideration could not be classified under Heading 59.09 of CET. 3. The Conference further observed that though HSN notes under Heading 48.14 excluded "textile wall coverings" on a base of paper from the scope of heading No. 48.14 yet there was no choice but to classify these wall coverings under heading 48.14 by applying the rules of interpretation and in view of not having similar entry under Chapter 59 of CET. It was also noted that even Heading 48.14 covered wall paper and similar wall coverings' of width of not less than 45 cms. and not more than 160 cms. 4. The Conference, therefore, decided that wall coverings of width of not less than 45 cms. and not more than 160 cms. would merit classification under Heading 48.14 of CET. As regards the classification of wall coverings of width less than 45 cms. it was decided that the same will be examined further in the Board's Office. 5. The matter has been examined. The restricted scope for wall coverings covered under Heading 48.14 of HSN will not be applicable to wall coverings classifiable under Heading 48.14 of CET as there is nothing contrary to that either in the Section or Chapter Notes. It is considered that if the wall coverings of less than 45 cms. width are also known as 'wall coverings' only, and the end-use justifies it, then their correct classification would also be under Heading 48.14 only. 6. It is, therefore, clarified that wall covering of width of not less than 45 cms. and not more than 160 cms., as well as wall coverings of less than 45 cms. width would be classifiable under Heading 48.14 of CET. Field formations may be informed accordingly.