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Issues: Whether the disputed HDPE woven fabric covered by LDPE was classifiable under Heading 39.20 or under the residual Heading 39.26 of the Central Excise Tariff Act, 1985.
Analysis: The goods were manufactured by slitting HDPE films into strips or tapes, weaving them into HDPE fabric, and then covering them on both sides with LDPE by extrusion coating. Heading 39.26 is a residual entry and is displaced if the goods can properly fall under Heading 39.20. The tariff scheme based on the HSN proceeds with the progression of manufacture, and the impugned product underwent further processing after emergence of materials falling under Heading 39.20. As the product had already been woven and then laminated by extrusion coating, it could not remain within the earlier heading for sheets, films, tapes and similar flat shapes of plastics.
Conclusion: The disputed goods were held classifiable under Heading 39.26 and not under Heading 39.20, and the classification adopted by Revenue was rejected.
Final Conclusion: The appeals succeeded and the assessee obtained consequential relief on classification.
Ratio Decidendi: Where a plastic product is obtained by further manufacture from materials of Heading 39.20 and is subsequently laminated, it is excluded from Heading 39.20 and falls under the residual Heading 39.26.
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