9911796707
TMI Blog1988 (9) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets. The raw materials for manufacture of mouldings are glass fibres, synthetic resin and fillers. These are mixed, shaped according to requirement and moulded and cured under temperature and pressure. Fibre glass textolite sheets are insulating material, glass cloth impregnated with resins in diluted form. These are pressed in a high pressure and high temperature. These are then used as laminates for various insulation purposes inside Hydrogenerators, Turbogenerators and Motors. These are in the form of sheets and are cut into pieces according to requirement before use. In the process of manufacturing these goods, plastic material is re-inforced by glass fabric. 2. The question for determination in this appeal is the correct classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t glass fabric being predominant in the sheets, the same are correctly classifiable under Item 22F of the Central Excise Tariff in view of the Tribunal's earlier decision in the case of M/s. Hatim Dielectrics Pvt. Ltd. v. Collector of Central Excise, Calcutta, reported in 1985 (19) E.L.T. 621 (Tribunal). He has also stated that the appellants claimed classification under this Tariff Item in their cross-objection filed before the Collector of Central Excise (Appeals), but he did not take the cross-objection into consideration and gave no findings regarding the classification under Tariff Item 22F. He has said that the aforesaid decision of the Tribunal fully covers the classification of textolite sheets in the present case. He has, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of both sides. In the case of Geep Flashlight Industries Ltd. v. Union of India and Others, reported in 1985 (22) E.L.T. 3 (S.C.), it was held by the Hon'ble Supreme Court that articles made of plastics means articles made wholly of commodity commercially known as plastics, and not articles made from plastics along with other materials. Following the aforesaid decision of the Supreme Court, this Tribunal, in the case of Collector of Central Excise, Ahmedabad v. Melamine Fibre Board Ltd. and Others, reported in 1988 (36) E.L.T. 139 (Tribunal), has held that articles made of plastics means articles made wholly of plastic materials. When the aforesaid decision of the Supreme Court was brought to the notice of the learned advocate during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 1985 (19) E.L.T. 621 (Tribunal). It was held therein that epoxy glass textolite sheets were correctly classifiable under Item 22F of the Central Excise Tariff. We have no reason to hold a different view in the present case. Accordingly, we hold that the textolite sheets manufactured by the appellants are correctly classifiable under Item 22F of the CET. 8. Mouldings have been classified by the Collector (Appeals) under Tariff Item 68. The percentage of plastics and glass fibre contained in the mouldings have not been stated in the orders of the lower authorities. Copies of the test reports filed by the learned advocate relates to textolite sheets. During the arguments before us the learned advocate for the appellants has, howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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