9911796707
TMI Blog1995 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Collector decided the question of classification of the impugned product in terms of the classification list filed by the assessee and held that the plastic sheets falling under three different Headings 39.19 is applicable to self-adhesive sheet : 39.21 is applicable to cellular, sheet and 39.20 is applicable to non-cellular, sheets including reinforced materials. As the assessees product is glass fibre reinforced plastic sheet of non-cellular plastic material other than polyvinyl chloride and regenerated cellulose and therefore, the product are correctly classifiable as a rigid (reinforced) sheet under Tariff Heading No. 3920.31 with effect from 28-2-1986 and the rate of duty is 35% as per Notification No. 132/86, dated 1-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eets, film, foil and strip of plastics whether lacquered/metallised/ laminated/supported/similarly combined with other materials or not and Heading 39.21 dealt with cellular plates, sheets, etc. and articles of Headings 39.16 to 39.21 made from waste, parings and scrap of plastics were falling under Heading 39.22 and all other articles of plastics and articles of materials of Heading Nos. 39.01 to 39.14 under Heading 39.23. It is also stated that with effect from 1-3-1986 Heading 39.22 was omitted and Heading 39.23 became Heading 39.22 as other articles of plastics and Articles of materials of Heading 39.01 to 39.14". It is also stated that the sub-heading No. 3922.90 covers articles of plastics dealt with Chapter Notes 10, when these roof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use)." It is seen that Note 10 deals with Heading Nos. 39.20 and 39.21, and the expression plates, sheets, film, foil and strips has been taken to apply only to plates, sheets, film, foil and strips which do not fall under Chapter 54. In the present appeal, the goods are not plates, sheets, film, foil and strips" but they are articles of plastic, inasmuch as they are roofings sheets which are structural elements used for ceiling or roofs. The assessee s company itself is named as M/s. G.R.P. Roofings and there are manufacturing glass fibre reinforced plastics sheets or cellular plastics, for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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