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Issues: Whether industrial laminates (cotton fabric reinforced) and pre-preg (cotton fabrics) were classifiable under Chapter Heading 3920 or Chapter Heading 3926 of the Central Excise Tariff.
Analysis: The dispute turned on the proper tariff entry for goods falling in Chapter 39. Chapter Heading 3920 covers plates, sheets and similar forms of plastics, while Chapter Heading 3926 covers other articles of plastics. The prior decision relied on by the Revenue dealt with non-textile materials and was held not to govern the present goods, since the products here involved cotton fabrics. Following the Tribunal's earlier view in the comparable cotton fabric laminate matter, the goods were treated as composite articles rather than mere plastic sheets.
Conclusion: The products were held classifiable under Chapter Sub-heading 3926.90 and not under Chapter Sub-heading 3920.37.
Final Conclusion: The appeals succeeded and the assessee obtained classification under the residuary entry for other articles of plastics, with consequential relief.
Ratio Decidendi: Where a product contains cotton fabric and is a composite article, it is not to be classified merely as a plastic sheet under Chapter Heading 3920 if the proper tariff treatment places it under Chapter Heading 3926 as an other article of plastics.
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