Tariff classification of Marblex Flooring Tiles: plastic as a binder did not make them articles of plastics.

Marblex Flooring Tiles were classified under Chapter 68.07, not as articles of plastics under Chapter 39, because plastic was found to be only a binding agent and not the principal or predominant ingredient. The composition was materially unchanged from the earlier proceedings, and the controlling classification test remained whether the goods were essentially made of plastic. The later tariff structure did not alter that essential scheme, and the Revenue did not displace the earlier binding reasoning or establish any admission in the advertisement relied upon. The classification under Chapter 68.07 was therefore upheld and the departmental appeal failed.

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Issues: Whether the product "Marblex Flooring Tiles" was classifiable as articles of plastics under Chapter 39 or under Chapter 68.07 of the Central Excise Tariff Act, 1985.

Analysis: The composition of the goods was found to be materially unchanged from the earlier proceedings in which the same product had been held not to be an article of plastic. The controlling test applied was whether plastic constituted the principal and predominant ingredient of the goods. The reasoning earlier approved by the higher court was that plastic used only as a binding agent, with the bulk of the composition consisting of non-plastic materials, did not make the product an article made of plastic. The later tariff structure was held to preserve the same essential classification scheme, and nothing in the departmental appeal rebutted the binding effect of the earlier decision or established any admission in the advertisement relied upon by the Revenue.

Conclusion: The goods were not classifiable as articles of plastics under Chapter 39 and the classification under Chapter 68.07 was upheld. The Revenue's appeal failed.

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