1988 (4) TMI 267

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....port in respect of the aforesaid goods indicated that the goods were mineral fibre backed and as such the sheets were not plain PVC sheetings. The goods had been originally assessed under CTA Heading 39.01/06 with CVD under Tariff Item 15A(2) CET. The Assistant Collector of Customs, Refund Department did not accept the reassessment claim of the respondent therein. On appeal before the Collector of Customs (Appeals), Bombay, the respondent herein partly succeeded in his appeal before that authority. The said lower appellate authority accepted the claim of the respondent herein regarding assessment under CTA '75 Heading 68.01/16(1). The respondent herein, however, did not succeed on the question of assessment under CVD. Against the afor....

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....5 excludes "materials and articles essentially of artificial plastic even if containing asbestos as a filler (Chapter 39)". In view of these Notes, the appellant-Collector asserts that the Collector (Appeals) finding that the goods are not excluded from Chapter 68 does not appear to be correct. 2. Learned JDR, Shri A.S. Sunder Rajan, elaborating the arguments of the appellant-Collector has pointed out that the goods being PVC sheets backed with mineral fibre are in the nature of PVC sheets laminated with asbestos fibre sheets. Notification 228/76, dated 2-8-1976 leaves no doubt that all laminated rectangular or profile shapes of plastic materials including PVC sheets fall under CTA '75 Heading 39.01/06. There is no doubt that the goods a....

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.... mixed also with natural or artificial resins and that the Explanatory Notes do not allude to the quantity of asbestos or artificial resins in such an article is misplaced. As rightly pointed out by the learned JDR the goods cannot be treated as a mixture of asbestos and PVC resins. The goods in fact are composite goods consisting of asbestos fibre sheets laminated with a PVC sheet. Therefore, in order to classify the goods support of interpretative Rule 3(b) has to be taken. In the light of this interpretative Rule, as rightly pointed out by the learned JDR, there is no doubt that the essential character of the goods is imparted by the PVC resins, asbestos fibre sheet being merely in the nature of a backing to the PVC sheet. Further, Expla....