Central Excise - Classification of Plastic mat/matting (Satranji) - Regarding - Central Excise - 93/24/87-CX.3

Central Excise - Classification of Plastic mat/matting (Satranji) - Regarding F. No. 93/24/87-CX.3 Dated 16-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Plastic mat/matting (Satranji) - Regarding. A doubt has been raised as to whether plastic mat/matting (Satranji) should be classifiable as an article of plastic under Chapter 39, or as a manufacture of 'plaiting materials' under Chapter 46 of the C.E.T. 2. The matter has been examined in the Ministry. It is reported that, for the purpose of manufacture of plastic mat/matting (Satranji), poly proplene falling under sub-heading No. 3902.10 is first converted into tube form by application of heat and air on an extruder machine, the length of this tube of diametre 1.5 mm. is cut according to the size of the mat to be manufactured. These cut tubes are further used on weaving loom machines to produce Satranji with the help of polyester or cotton yarn as weft material. 3. Articles of plastics remained classified under Heading No. 39.22 of the CET during the period prior to 10-2-1987 (starting from 28-2-1986). From 18-2-1987, articles of plastics stand classified under five different headings i.e. Heading Nos. 39.22, 39.23, 39.24, 39.25 and 39.26 of CET. A perusal of the tariff description of all the above-mentioned headings does not indicate that such headings cover even the woven plastic materials like plastic mat/mating (Satranji). The relevant Section and Chapter Notes of CET as well as the HSN do not give such an indication. Therefore, it was felt necessary to examine whether the product in question could merit classification under Heading No. 46.01 of the CET. 4. Heading No. 46.01 of the CET covers, "manufacture of straw, of esparto or of other plaiting materials; basketware and wicker-work", Chapter Note 1 of Chapter 46 defines "plaiting materials". As per this definition, 'plaiting materials' includes 'monofilament and strip and the like of plastics'. As already stated, plastic mat/matting (Satranji) is manufactured out of plastic tubes of diametre 1.5 mm cut according to the size of the mat to be manufactured. As monofilaments are normally of solid cross section, plastic tubes of diametre of 1.5 mm used for the manufacture of Satranji could be covered within the term 'monofilament and strips and the like of plastics' as used in Chapter Note 1 of Chapter 46. Therefore, plastic mat/matting (Satranji) appears to be covered under Chapter 46 of CET as an article of plaiting materials. This view is further reinforced by the fact that the description of Heading No. 46.01 of the Customs Tariff specifically covers 'mat, mating, screens' of 'plaiting materials'. Both under Note 1 of Chapter 46 of CET and Note of Chapter 46 of Customs Tariff 'plaiting material' includes 'monofilament and strips and the like of plastic'. It is also seen from the dsecription of Heading No. 46.01 of the HSN that it covers mat/mating /screens of all plaiting materials and in the HSN Chapter Note 1 of Chapter 46 also, 'plaiting materials includes 'monofilaments and strips and the like of plastics'. In the HSN Notes below Heading No. 46.01, mats and mattings (whether rectangular or in other shapes) made by weaving or binding parallel strands of plaiting material, twine, cord etc. are mentioned as goods falling within the scope of Heading No. 46.01 of the HSN. 5. In view of the above, it is clarified that plastic mat/matting (Satranji) would be appropriately classified under Heading No. 46.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). 6. All the pending assessments may be finalised on the basis of above guidelines.