1991 (2) TMI 281

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.... is classifiable under Chapter Heading No. 39.18 of the CET Act, 1985 (5 of 1986) by virtue of Note 9 of Chapter 39. 2. The main ground made out in this appeal is on the basis of the definition of plastic appearing in Note 1 of Chapter 39. The Revenue has contended that the goods falling under Heading Nos. 39.01 to 39.14 will only be covered as "plastics". They have stated that the goods have been laminated with cotton fabrics and therefore the goods would not be covered squarely by Note 9 of Chapter 39. HSN Explanatory Note at page 554 Vol. II is also relied on. They contend that the impugned goods can be bent manually around a cylinder of diameter of 7 mm without fracturing at the ambient temp., which is more than 15oC and less than 30oC....

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....1 S.T.C. 302 has also taken the above view. In view of the above discussions, I set aside the order of the lower authority and allow the appeal with consequential relief, if any." 4. Note 9 of Chapter 39 of CET Act, 1985 is re-produced below : "For the purpose of Heading No. 39.18, the expression wall or ceiling coverings of plastics applies to products in rolls, of a width not less than 45 cms., suitable for wall or ceiling decoration consisting of plastics fixed permanently on a backing of any material other than paper, the plastic layer (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated." 5. Note 1 & 2 of Chapter 59 is re-produced below: "1. Except where the context otherwise requires, for th....