1996 (10) TMI 257

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....under tariff heading 3925.99. The two competing tariff entries are reproduced below for convenience of reference.    - "39.21 Other plates, sheets, film, foil and strip of plastics - Cellular;     39.21.11 - Of polyurethanes     39.21.19 - Of other plastics     39.21.20 - Others."     39.25 - Builders' ware of plastics, Not elsewhere specified or included     3925.10 - Reservoirs, tanks, vats and similar container, of a capacity exceeding 300 litres.     3925.20 - Doors, windows and their frames and threshold for doors.     3925.30 - Shutters, blinds (including vene....

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....emsp;Largescale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (g) - - - - (h) Ornamental architectural features, for example, flutings, cupoles, dovecotes; and (i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switchplates and other protective plates'. The ld. lower authority has exhaustively dealt with the pleas of the appellants and also the scope of the Competing tariff entries and the Chapter notes under Chapter 39 and has held that tariff heading 39.25 can come in for consideration only if it could be shown that the go....

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....gh rectangular in shape or geometric shape as set out in chapter note 10 as above. 5. The Ld. Departmental Representative urged that the scope of description of tariff headings 3920 & 3921 should be read together as Chapter Note 10 covers the two together as to their scope. He has pleaded that since the goods sqauarege falls within the category of goods as described under Chapter Note 10 which sets out the items which would fall within the heading 3920 and 3921, the lower authority's order holding the goods to be classifiable under this heading is sustainable in law. In this connection he referred us to the Chapter Notes in the HSN on which the Central Excise tariff is based and drew our attention to explanatory notes under Chapter ....

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....ge of the item is restricted to materials in running length of specified width. Heading 39.19 covers self adhesive plates and sheets films, foils etc., whether or not in rolls. The remaining varieties of plates, sheets, films, foils etc are covered under tariff heading 3920 and 3921. Heading 3920 covers the non-cellular varieties. Both the tariff entries 3920 and 3921 are covered by Chapter note 10 of Chapter 39. In our view going by the scheme of the tariff and chapter notes the scope of tariff entries 3920 and 3921 has to be read together and if that be done the goods manufactured by the appellants are squarely covered under tariff heading 3921. We are supported in this view by the scheme of the tariff in the HSN on which Central Excise t....