Tariff classification of PVC laminated sheet turns on essential character; product classified under Chapter 68, not plastics heading.

PVC (MF) laminated sheet was examined for tariff classification under Heading 6807.90 or Heading 3918.10 of the Central Excise Tariff Act, 1985. The decisive factor was the role of plastic in the product's composition: the record did not show that plastic gave the sheet its essential character, and there was no evidence that it was marketed as a plastic sheet. Accepting that plastic functioned only as a binder and that the product otherwise derived its character from non-plastic constituents, the classification under Chapter 68 was upheld. The product was accordingly held classifiable under Heading 6807.90 and not under Heading 3918.10.

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Issues: Whether PVC (MF) laminated sheet was classifiable under Heading 6807.90 or under Heading 3918.10 of the Central Excise Tariff Act, 1985.

Analysis: The product was found to be comparable to similar goods in respect of which classification under Chapter 68 had been accepted. The decisive question was the role of plastic in the composition of the goods, and no evidence beyond the chemical examiner's opinion was produced to show that the plastic gave the product its essential character or that the product was marketed as a plastic sheet. The reasoning accepted that, where plastic functions as a binder and the product otherwise derives its character from the non-plastic constituents, classification under Chapter 68 is appropriate.

Conclusion: The product was held classifiable under Heading 6807.90 and not under Heading 3918.10, in favour of the assessee.

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