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TMI Blog2001 (9) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... f suitable specifications is laid and impregnated with suitable resin, catalyst, accelerator and pigment; the mould is closed with the counter part of the mould which is reopened after 30 to 60 minutes; the moulded article is subjected to edge cutting, grinding, finishing. 2.2In this regard the learned Advocate also referred to "Answer to Your FRP Insulation Related Problems" published by Sharon Insul India Ltd. Kochi, which contains hand method of manufacture of corrugated sheeting and recommends use of fibre glass chopped Strand Mat for manufacture of translucent corrugated sheeting. According to this pamphlet, preparation includes cutting the chopped strand Mat to the required size, determining its weight and weighing out 2.5 times that weight of resin; applying a thin layer of petroleum jelly over the marked area; cutting the film to a size about 20" long and about 9" wide than the chopped strand Mat. The learned Advocate also referred to Indian Standard Glossary of Terms, relating to Glass and Glassware (IS : 1382-1981) according to which "Fibre is an individual filament made by attenuating molten glass. A continuous filament is a glass fibre of great or indefinite length. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.N. under Heading 70.19 will not be applicable for determining the classification of goods manufactured by the Appellants. 4.Learned Advocate also mentioned that Commissioner (Appeals), in the impugned order, has relied upon Rule 3(b) of the Interpretative Rules and has given his findings that impugned products are having hard and rigid character which takes them out of the scope of Heading 70.14. Learned Advocate mentioned that H.S.N. Explanatory Notes under Chapter 39 will not be applicable to the present matter as Heading No. 70.14 is not in alignment with H.S.N.; that as Heading No. 70.14 expressly covers the impugned goods, criteria of essential character has not to be invoked; that Interpretative Rules can be invoked only if the goods cannot be classified with reference to the Headings. Reliance is placed upon the decision in the case of Hindustan Gas and Industries Ltd. v. Collector of Customs - 1990 (49) E.L.T. 548. Reliance is also placed on the decision in the case of CCE v. Fenoplast Pvt. Ltd. - 1994 (72) E.L.T. 513 (S.C.) wherein it was held that trade understanding applied only when product in question is not defined in the Act. He also relied upon the decision in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . v. CCE, - 2000 (124) E.L.T. 244, wherein it was held that in view of the specific provisions in Central Excise Tariff Act, examining the H.S.N. Notes or placing reliance on them is not necessary. (iii) Hindustan Packaging Company Ltd. v. CCE - 1995 (75) E.L.T. 313 (T). He also said that Heading 70.14 refers to both glass and plastics and in absence of any evidence to show which product gives essential character, Rule 3(C) of the Interpretative Rules will be applicable and as Heading 70.14 occurs last in the numerical order the impugned product has to be classified under that Heading. 6.1Countering the arguments, Shri R.C. Sankhla, learned D.R., submitted that the products in question are FRP Roofing sheets, Panels, Doors and Domes; that FRP stands for 'Fibre Reinforced Plastics' and can cover both thermoplastics and thermosets; that a fibre reinforced resin system is a composite material consisting of a net work of reinforcing fibres embedded in a matrix of thermo setting resin; that reinforcements are used with resin system to improve the mechanical properties of the cured resin and to provide a useable product; that according to technical book "FRP Technology" by R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accordingly the Explanatory Notes of H.S.N. are to be relied upon in view of the judgment of the Supreme Court in the case of C.C.E., Shillong v. Wood Craft Products Ltd., - 1995 (77) E.L.T. 23 (S.C.). Reliance was also placed on the decision in C.C.E., Madras v. Coromandal Prodorite (P.) Ltd., wherein the composite articles of plastics and fibre glass were classified under Chapter 39 as articles of plastics. He also relied upon the decision in the case of Crown Sanitary Ware (P) Ltd. v. C.C.E., Madras, - 1997 (93) E.L.T. 499 (T) wherein it was held that "A reading of Heading 70.14 shows that articles which are covered therein are the ones which would be manufactured directly from glass fibres as evidenced by the example given therein. Heading 70.14 therefore would not cover the article in question. So far as Heading No. 39.22 is concerned, the articles are reinforced plastic and the goods would be covered under this heading." He also mentioned that the Apex Court upheld the criteria of 'essential character' in Bakelite Hylam case as on the basis of hard and rigid character, the Court classified the decorative laminated sheets under Chapter 39 and not under Chapter 48. He also m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, the articles are re-inforced plastic and the goods would be covered under this Heading." 10.The Technical Book relied upon by the learned DR clearly mentions that for structural applications Polymer. with increased physical properties is required and the "physical properties of any polymer can be enhanced by adding a re-inforcement. Re-inforcements comprise fibres materials. Fibre glass is one of such reinforcements. The other reinforcements used are Carbon fibre, asbestos, cotton, sisal, rayon and wool. R.G. Weatherhead in his book 'FRP TECHNOLOGY - Fibre Reinforced Resin systems - (Published in 1980 by Applied Science Publishers Ltd. London) mentions as under : "Continuous filament glass fibres were introduced as a reinforcement for plastic materials some 30 or so years ago, although they were first produced commercially in the U.K. in about 1930." The various types of glass reinforcements are used. Chopped Strand Mat is one of the most widely used of all reinforcements. We are thus of the view that the impugned goods are not articles of fibre glass impregnated with plastics falling under Heading 70.14 of the Central Excise Tariff. 11.The submission of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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