Tariff classification of PVC wall coverings favours the specific plastics heading over laminated textile fabrics

Wall coverings made of a textile base fabric laminated with PVC film were held to fall under Heading 39.18 as wall coverings of plastics, because the goods were in rolls of suitable width, intended for wall or ceiling decoration, and had plastic permanently fixed on a backing other than paper with a decorated face side. Chapter 59 did not apply, as its laminated textile fabric entry was excluded where the textile component functioned only as a reinforcing base. The specific tariff description for wall coverings in Chapter 39 prevailed over the more general laminated-fabrics entry in Chapter 59, and the Revenue's challenge failed.

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Issues: (i) Whether wall coverings consisting of a textile base fabric laminated with PVC film were classifiable under Heading 39.18 of Chapter 39 or under Heading 59.03 of Chapter 59 of the Central Excise Tariff Act, 1985.

Analysis: The product was a wall covering in rolls, of the required width, suitable for wall or ceiling decoration, with plastic permanently fixed on a backing other than paper and with the face side decorated as contemplated by Note 9 of Chapter 39. On that basis, the product answered the specific description of wall coverings of plastics under Chapter 39. Chapter 59 applies to textile fabrics impregnated, coated, covered or laminated with plastics, but the exclusions in Note 2 to Chapter 59 covered the present product, particularly because the textile component functioned only as a reinforcing base. The specific tariff entry for wall coverings under Chapter 39 therefore prevailed over the more general laminated-fabrics entry under Chapter 59.

Conclusion: The goods were correctly classifiable under Heading 39.18 of Chapter 39, and not under Heading 59.03 of Chapter 59; the appeal by Revenue failed.

Ratio Decidendi: Where a product squarely answers the specific tariff description of wall coverings of plastics under Chapter 39, it is to be classified thereunder and not under the general entry for textile fabrics laminated with plastics in Chapter 59.

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