Tariff classification of oversized cellulose sheets followed HSN notes, keeping them outside sub-heading 4823.30 and under sub-heading 4811.90.

Cellulose sheets measuring 100 cm x 150 cm were held outside sub-heading 4823.30 because the HSN Explanatory Notes to Heading 48.23 covered only paper, paperboard, cellulose wadding and webs of cellulose fibres in specified forms, including sheets not exceeding 36 cm on the unfolded side. The goods were admittedly much larger and had also not attained the shape of an insole for footwear, a finding not rebutted. As the Central Excise Tariff Act, 1985 showed no contrary intention, tariff classification was to follow the HSN nomenclature. Classification under sub-heading 4811.90 was therefore upheld.

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Issues: Whether cellulose sheets of size 100 cm x 150 cm were classifiable under sub-heading 4823.30 of the Central Excise Tariff Act, 1985 as claimed by the appellants or under sub-heading 4811.90 as held by the Department.

Analysis: The relevant HSN Explanatory Notes to Heading 48.23 covered paper, paperboard, cellulose wadding and webs of cellulose fibres only in specified forms, including sheets whose sides did not exceed 36 cm in the unfolded state. The imported goods were admittedly much larger in size and therefore did not fall within Heading 48.23. The finding that the goods had not attained the shape of insole for footwear was also not rebutted. The tariff classification was to be resolved with reference to the HSN nomenclature unless the Central Excise Tariff Act, 1985 indicated a different intention, and no such contrary intention was shown.

Conclusion: The goods were not classifiable under sub-heading 4823.30 and the classification under sub-heading 4811.90 was upheld against the assessee.

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