Specific tariff classification for plastic waste and scrap prevails over residuary entry under the Central Excise Tariff.

Plastic goods described as Top skin, Bottom skin, Side skin, Shreadings and Foam Cut pieces were held to fall under the specific tariff entry for waste, paring and scrap of plastics in sub-heading 3915.00 of the Central Excise Tariff Act, 1985. The residuary sub-heading 3921.90 was not applicable because a specific classification governed goods that were in substance plastic waste and scrap, and the respondent accepted that position. The classification was therefore corrected in favour of the department, with the goods classifiable under sub-heading 3915.00.

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Issues: Whether the goods described as Top skin, Bottom skin, Side skin, Shreadings and Foam Cut pieces were correctly classifiable under the residuary sub-heading 3921.90 or under the specific entry for waste, paring and scrap of plastics under sub-heading 3915.00 of the Central Excise Tariff Act, 1985.

Analysis: The goods were found to be waste and scrap of plastics for which Heading 39.15 and sub-heading 3915.00 specifically provided classification. The residuary sub-heading 3921.90 was therefore not appropriate where a specific tariff entry covered the goods, and the respondent also accepted that the specific entry applied.

Conclusion: The goods were classifiable under sub-heading 3915.00 of the Central Excise Tariff Act, 1985 and not under sub-heading 3921.90.

Final Conclusion: The classification order was modified in favour of the department and the appeal succeeded.

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