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TMI Blog1992 (3) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid 15 products, the Appellants have filed the present Appeal (Petition) against the decision of the Assistant Collector only in respect of two products, viz. (a) Industrial Laminates (Cotton fabric re-inforced) (b) Pre-Preg (Cotton fabrics) mentioned against Sr. No. 8 and 9 respectively of the Annexure to the aforesaid Order-in-Original dated, the 3rd January, 1989 whereunder the Assistant Collector classified both the products under sub-heading No. 3920.37 of the said Schedule and subject to basic Excise duty at 35 per cent ad valorem. 3. The main contention of the Appellants is that simply because in the case of M/s. Wood Polymer Ltd. manufacturing Cotton Fabric based Industrial Laminates whereunder also at the intermediary sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Gate Passes issued by M/s. Wood Polymer Ltd., in respect of the Industrial Laminates (sheets/boards) which have been cleared at Nil rate of duty by classifying the said industrial laminates under sub-heading No. 3923.90/3926.90 of the said Schedule during the relevant period. 6. In the personal hearing, the Appellants were represented by Shri E.N. Ramachandran, Manager Taxation. He drew attention to the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, hereinafter referred to as the CEGAT, in the case of M/s. Wood Polymer Ltd. v. Collector of Central Excise and reported in 1990 (47) E.L.T. 595 (Tribunal) whereunder it was held by the CEGAT that cotton fabric based laminates manufactured by M/s. Wood Polymer Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the said Schedule, the heading which provides the most specific description shall be preferred to headings providing a more general description, it is obvious that Heading No. 39.20 viz. Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not , is very specific when compared to Heading No. 39.26 viz.: Other articles of plastics and articles of plastics and articles of other materials of Heading No. 39.01 to 39.14. 10. Whatever be the process of manufacture of industrial laminates produced by the Appellants in the form of sheets, so long as it is an admitted position that the said industrial laminates are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purposes of classification under a particular sub-heading of Heading No. 39.20 or 39.26, as the case may be, in view of Note 1 under Chapter 39 of the said Schedule. 12. Once it is conceded that industrial laminates are nothing but sheets irrespective of the process of manufacture, if not classifiable under Sub-Heading No. 3920.37 as contended by the Appellants, I do not find any justification as to why the said industrial laminates cannot be classified under sub-heading No. 3920.39 of the said Schedule and subject to effective basic excise duty @ 35 per cent ad valorem plus Special Excise Duty as applicable. 13. It is only when the said industrial laminates in the form of sheets cannot be classified under any sub-heading of He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly classifiable under sub-heading No. 3922.90 during the period 1-3-1986 to 28-2-1988 and sub-heading No. 3926.90 of the said Schedule on and after the 1st March, 1988. However, as the classification of the Cotton Fabric based laminates manufactured by M/s. Wood Polymer Ltd., under sub-heading No. 3920.39 was never considered by the lower authorities and as such the CEGAT also did not go beyond the orders passed by the lower authorities including the Collector of Central Excise (Appeals), Bombay. 15. What is applicable in the case of industrial laminates (Cotton Fabric re-inforced) is equally applicable to Pre-Preg (Cotton fabrics), emerging at the intermediary stage of the manufacture of Industrial Laminates (Cotton fabric re-inforced), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ad valorem vide S. Nos. 32 and 33 of the Table appended to Notification No. 132/86-C.E., dated, the 1st March, 1986. The Pre-preg (Cotton fabrics) would of course be exempt from duty it captively used in, or in relation to manufacture of industrial laminates (Cotton fabrics re-inforced) on which duty of excise is payable in view of the provisions of Notification No. 217/86-C.E., dated, the 2nd April 1986. 17. In this connection I am also relying on the decision of the Special Bench C of the Hon ble Tribunal reported in 1990 (48) E.L.T. 458 in the case of M/s. Crescent Chemical Corporation. The Hon ble Tribunal held that the appellate authority is competent to decide classification matters in appeal and that it is not necessary for him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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