1988 (4) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 aforesaid decision of the Colle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....les 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 are composite goods and therefore,....