Functional classification as moulds prevailed for hydraulic press plates used in laminates, not ordinary stainless steel plates.

Imported hydraulic press plates used in forming and shaping plastic laminates were treated as moulds because their functional use matched the description accepted by the Supreme Court for the same product type. On that settled reasoning, the competing claim that the goods were stainless steel plates or sheets under Heading 73.15 was rejected. The plates were therefore classified under Heading 84.60 of the Customs Tariff Act, 1975 as moulds, with the classification favouring the assessee.

---

---

Issues: Whether imported hydraulic press plates were classifiable as moulds under Heading 84.60 of the Customs Tariff Act, 1975 or as stainless steel plates/sheets under Heading 73.15 of the Customs Tariff Act, 1975.

Analysis: The Larger Bench followed the Supreme Court's ruling on the same product description and accepted that flat rectangular pieces of martensitic steel used in forming or shaping plastic laminates or laminated sheets answer the description of moulds. In view of that settled position, the competing classification under Heading 73.15 was not accepted.

Conclusion: The press plates were held classifiable under Heading 84.60 of the Customs Tariff Act, 1975, in favour of the assessee.

Ratio Decidendi: Goods used in forming, shaping, or pressing laminates, when functionally serving as moulds, are classifiable under the mould-heading rather than as ordinary steel plates.

---