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TMI Blog1993 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) and Fibre Glass falling under Tariff Item 22(f). A mixture of 70% Polypropylene and 30% Fibre Glass was heated in an extruder and the molten compound after being extruded was cooled by spraying water. The compounded product obtained after extrusion was cut into small pieces for being sold to parties engaged in the manufacture of moulded articles. The respondents in their letter dated 20-10-1980 addressed to the Superintendent contended that their product was not excisable since the addition of fillers such as fibre glass to duty paid polypropylene did not give rise to any new product. They were, however, served with a show cause notice dated 3-9-1981 by the Superintendent of Central Excise requiring them to show cause as to why the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise, Calcutta reported in 1986 (23) E.L.T. 194 in which corrugated and plain roofing in the form of sheets manufactured out of a composition of fibre glass mats and polyster resin was held to be dutiable under Item 15A(2). He submitted that in the respondents' case since the reinforced extruded material consisting of 70% polypropylene and 30% fibre glass was cut into small pieces, it would have to deemed as classifiable under Tariff Item 68. On these grounds he contended that the impugned order was not sustainable. 4. On behalf of the respondents the learned Consultant Shri D.N. Mehta appeared before us. He stated that the disputed product could not be deemed as dutiable since mixing of polypropylene and fibre glass did not res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... molecular weight of 40,000 or more. Note: low molecular weight polymers are also known which are amorphous in structure, and used as gasoline additives, detergent intermediates, greases, sealants, and lube oil additives: also available as a high-melting wax. .............. Forms : Molding powder; extruded sheet; cast film (1 to 10 mils); textile staple and continuous filament yarn; fibres with diameters from 0.05 to 1 micron and fiber webs down to 2 microns thick; low-density foam. Uses : Packaging film; molded parts for automobiles, appliances, housewares, etc.; wire and cable coating; food container closures; coated and laminated products; bottles (with PVC); printing plates; fibres for carpets and upholstery; cordage and bristles; sto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rwise indicated, this term refers to fibreglass-reinforced plastic (FRP). Properties: Exceptionally high strength, good electrical resistivity, weather and corrosion-resistance, low thermal conductivity and low flammability." 6. On a plain reading of these definitions it follows that the process involving heating of polypropylene and fibre glass in an extruder followed by drawing of the molten mixture and cutting the cooled extruded item, results in the emergence of 'reinforced plastic' a product having a distinctive name, character and use. Since fillers used in plastic products are in the nature of extenders and diluents and they have neither reinforcing nor colouring properties and the term does not apply to materials such as rein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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