1996 (12) TMI 150

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....ommunication requesting for adjournment or otherwise. Hence, we have gone through the records and heard the Ld. DR. 3. Ld. DR stated that the respondents were engaged in the manufacture of (i) Fibre glass Reinforced Polyester Translucent Roofings (ii) Fibre glass Reinforced Polyester wrinkle glass and (iii) Fibre glass Reinforced Polyester Moulded Articles. They had filed a classification list effective from 1st April, 1987, and the dispute relates to the classification of the product at Sr. No. 1 & 2 thereof i.e. whether they were classifiable under Heading 3920.31 as claimed by the Department or under 7014.00 in which the assessee had classified them. 4. The A.C. had approved the classification list, and therefore an appea....

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....sifiable under 3920.31 and not under Heading 3925.90. The product being rigid sheets it is Chapter Note 10 which is also required to be taken into account as this chapter note refers to plates, sheets, films and strips. 8. It was therefore Department's contention that reading the two Chapter Notes 10 & 11 the items would be more appropriately classifiable under 3920.31. 9. We have considered the above submissions. We observe that at this stage there is no dispute about the chapter as both the sides have agreed that the products will fall under Chapter 39. As regards the rival entries, they read as under :- 3920.31   "Rigid plates, sheets, film, foil and strip" 3925.90    Other "OTHER ARTICLES OF ....