Classification of FRP goods under Chapter 39 confirmed where resin matrix gives the finished articles their essential character.

Glass fibre reinforced plastic roofing sheets, panels, doors and domes were classified under Chapter 39 as articles of plastics because the finished goods were reinforced plastic products formed with glass fibre mat as reinforcement and resin as the matrix. Heading 70.14 was held to cover articles made directly from glass fibre, not composite FRP goods whose essential character derived from plastic resin. HSN notes and earlier decisions on composite plastic articles did not alter that conclusion. The products were therefore outside Heading 70.14 and correctly assessed under Chapter 39.

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Issues: Whether the impugned glass fibre reinforced plastic products, namely roofing sheets, panels, doors and domes, were classifiable under Heading 70.14 as glass fibre articles impregnated with plastics, or under Chapter 39 as articles of plastics.

Analysis: The process described showed that glass fibre mat was laid in the mould as a raw material and impregnated with resin to produce the finished FRP goods. The decisive feature was that the final products were not articles of glass fibre merely impregnated with plastics; rather, they were reinforced plastic products. Heading 70.14 was held to cover articles manufactured directly from glass fibre, whereas the goods in question derived their character from the plastic resin used in combination with reinforcement. The reliance placed on HSN notes and on the argument of absence of a specific limitation on impregnation did not assist the assessee, because the goods were found outside the scope of Heading 70.14. The reasoning in earlier decisions concerning composite plastic articles and reinforced plastic materials supported classification under Chapter 39.

Conclusion: The impugned products were correctly classifiable under Chapter 39 and not under Heading 70.14; the finding was against the assessee and in favour of the Revenue.

Final Conclusion: The appeal failed on the sole issue of classification and stood rejected.

Ratio Decidendi: Where the finished article is a reinforced plastic product manufactured by using glass fibre mat as a reinforcement and resin as the matrix, it is classifiable as an article of plastics under Chapter 39 and not as a glass fibre article under Heading 70.14.

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