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TMI Blog1996 (12) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... e records and heard the Ld. DR. 3. Ld. DR stated that the respondents were engaged in the manufacture of (i) Fibre glass Reinforced Polyester Translucent Roofings (ii) Fibre glass Reinforced Polyester wrinkle glass and (iii) Fibre glass Reinforced Polyester Moulded Articles. They had filed a classification list effective from 1st April, 1987, and the dispute relates to the classification of the product at Sr. No. 1 2 thereof i.e. whether they were classifiable under Heading 3920.31 as claimed by the Department or under 7014.00 in which the assessee had classified them. 4. The A.C. had approved the classification list, and therefore an appeal was filed by the Department before Collector (Appeals). 5. The Collector (Appeals) classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also required to be taken into account as this chapter note refers to plates, sheets, films and strips. 8. It was therefore Department s contention that reading the two Chapter Notes 10 11 the items would be more appropriately classifiable under 3920.31. 9. We have considered the above submissions. We observe that at this stage there is no dispute about the chapter as both the sides have agreed that the products will fall under Chapter 39. As regards the rival entries, they read as under :- 3920.31 Rigid plates, sheets, film, foil and strip 3925.90 Other OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADING NOS. 39.01 TO 39.14" 10. We also observe that Chapter Note 10 reads as follows :- In Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructural elements and the items in question are apparently of a type which are merely considered as builders-ware of plastics. 12. Ld. DR is of course correct in pointing out that 39.25 covers such articles which are not elsewhere specified or included, but in view of the above position, the articles cannot be said to fall under Heading 3920.31 because the headings have to be read in the light of the chapter notes. 13. We have also taken note of the fact that the ld. Collector has observed that the respondents had submitted before him literature to prove their point that corrugated sheets and wrinkled glasses are used as builders-ware and had submitted before him not only the process of manufacture but also the invoices and documents to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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