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Issues: (i) Whether P.V.C. laminated wall paper was classifiable as an article made of plastics under Tariff Item 15A(2) or as paper under Tariff Item 17(2) of the Central Excise Tariff; (ii) Whether the goods were entitled to exemption under Notification No. 27/74-C.E. dated 01-03-1974 or corresponding notifications.
Issue (i): Whether P.V.C. laminated wall paper was classifiable as an article made of plastics under Tariff Item 15A(2) or as paper under Tariff Item 17(2) of the Central Excise Tariff.
Analysis: The goods were manufactured out of duty-paid paper and were known in trade as wall paper. Item 15A(2) covered articles made of plastics not otherwise specified, but the laminated paper retained its character as a variety of coated paper rather than becoming a plastic article. On that basis, the proper classification was not under the plastics entry.
Conclusion: The goods were classifiable under Tariff Item 17(2) and not under Tariff Item 15A(2).
Issue (ii): Whether the goods were entitled to exemption under Notification No. 27/74-C.E. dated 01-03-1974 or corresponding notifications.
Analysis: Notifications Nos. 208/67-C.E., 45/73-C.E. and 47/63 did not apply because coated paper had been excluded from their scope. Notification No. 27/74-C.E. applied to converted types of papers covered by the notification, provided the base paper had already suffered appropriate duty of excise or countervailing duty. The laminated wall paper answered that description, and the corresponding notification 68/76 was also applicable.
Conclusion: The goods were eligible for exemption under Notification No. 27/74-C.E. dated 01-03-1974 or similar notification such as 68/76.
Final Conclusion: The classification was settled in favour of paper under Item 17(2), and the exemption benefit was extended, so the revisional order was modified to that extent while the remainder stood rejected.
Ratio Decidendi: Goods described in trade as laminated wall paper and produced from duty-paid paper remain classifiable according to their paper character, and where a notification extends to converted types of paper supported by prior duty payment on base paper, exemption is available.
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