2006 (2) TMI 341

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..... and under CET 3920.38 thereafter. 2. There is no dispute regarding the process of manufacture. HDPE granules are extruded to produce HDPE films which are slitted to produce narrow strips/tapes. Such strips/tapes are woven on a loom to produce HDPE fabrics which are then covered on both sides by LDPE by extrusion process. Samples of intermediate HDPE fabrics and the LDPE covered fabrics have been shown to us. 3. The competing tariff entries read as under : - 39.20 Other plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not -- Of polymers of vinyl chlori .....

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..... lyurethane foam 3926.90 -- Other We find from above that Heading 39.26 is a residual entry. As such, if the impugned goods can be classified under Heading 39.20, its classification under Heading 39.26 would be ruled out. 4. In the first round of litigation, we find that the Tribunal remanded the matter to the original authority to ascertain :- (i) Whether the impugned goods are plastic sheets and whether they are fibrous or non-fibrous? (ii) Whether they are coated or laminated? If the product can be considered to be a plastic sheet and laminated, it would merit classification under Heading 39.20. 5. The learned Advocate for the appellants argues that similar product described as HDPE woven fabri .....

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..... e appellants amounts to lamination. 7. After hearing both sides, we find that R.K. Plastics (supra) has classified a similar product namely HDPE fabrics laminated with LDPE on both sides under Heading 39.26 based on the decision in Raj Packwell (supra) and a reading of the tariff description. We note that the Central Excise Tariff based on HSN enumerates articles in order of progression of manufacturing process, a product arising out of further manufacturing generally gets listed under a latter heading. We note that sheets, films, tapes are listed under Heading 39.20. The impugned product is made by slitting films into strips/tapes which are then woven and subsequently laminated by extrusion coating. Since woven HDPE fabric is made from m .....

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