1991 (2) TMI 281

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..... of the CET Act, 1985 (5 of 1986) by virtue of Note 9 of Chapter 39. 2. The main ground made out in this appeal is on the basis of the definition of plastic appearing in Note 1 of Chapter 39. The Revenue has contended that the goods falling under Heading Nos. 39.01 to 39.14 will only be covered as plastics . They have stated that the goods have been laminated with cotton fabrics and therefore the goods would not be covered squarely by Note 9 of Chapter 39. HSN Explanatory Note at page 554 Vol. II is also relied on. They contend that the impugned goods can be bent manually around a cylinder of diameter of 7 mm without fracturing at the ambient temp., which is more than 15oC and less than 30oC and, therefore, the goods would be covered by H .....

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..... In view of the above discussions, I set aside the order of the lower authority and allow the appeal with consequential relief, if any." 4. Note 9 of Chapter 39 of CET Act, 1985 is re-produced below : For the purpose of Heading No. 39.18, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width not less than 45 cms., suitable for wall or ceiling decoration consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 5. Note 1 2 of Chapter 59 is re-produced below: 1. Except where the context otherwise requires, for the purposes of this Chapter the expressi .....

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..... made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of Heading No. 56.04." 6. By reading the chapter note and the chapter heading, it is clear that the product wall or ceiling coverings based on textile base fabric on which PVC film is laminated is classifiable under Chapter 39. There is no dispute of the product being in rolls of a width less than 45 cms. It is being used for wall or ceiling decoration and also consists of plastic permanently fixed on material other than paper. The plastic layer (on the face side) being grained, embossed, coloured, designed, printed or otherwise decorated is also not in dispute. Therefore, the Chapter Notes 1 and 2 to Chapter Note 59 is not applicable to this case. .....

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