TaxTMI 
TaxTMI 
2005 (1) TMI 427
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....ent, or under sub-headings 3926.90 and 3925.99 as claimed by them. 2. Shri R.S. Dinkar, learned Advocate, submitted that the Appellants manufacture articles of plastic popularly known as Thermocol out of expandable polystyrene beads which are expanded in a prefoaming machine and then moulded into shapes; that these take the shape of Pipe Sections and Tiles; that tiles are marketed in the name of Thermo Ceil which are used in ceilings for insulation purposes. He further mentioned that the Asst. Commissioner, under Order-in-Original No. 81/89 dated June, 1989 has held that Pipe Sections have been manufactured by moulding process and the duty demand was dropped; that there has been no change in the Heading and as such this Order of the A....
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...., for the purpose of Heading 39.18, the expression 'wall or ceiling' coverings of plastic, applies to products in rolls, of width not less than 45 cms suitable for wall or ceiling decoration, consisting of plastic 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, that according to Note 9 for classification as well or ceiling covering, the product must essentially satisfy two conditions, (i) it must be in rolls; (ii) it must be fixed permanently on a backing of any material; that both these conditions are not satisfied in the case of Thermo Ceil inasmuch as it is not in rolls nor is it fixed permanently on a backing of....
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....tely classifiable under Heading 39.16 of the Tariff. The mere fact that the Asst. Commissioner once has decided the classification in their favour does not mean that the said classification will continue for all the time to come. The decision in the case of Madras Rubber relied upon by the learned Advocate, is not applicable to the facts of the present matter as the product involved in that matter was in the form of Square sheet and the Tribunal, therefore, held that square sheet cannot be held to be a profile. Thus the appeal filed by the Appellants regarding classification of Pipe Section is rejected. However, we find force in the submissions of the learned Advocate that the price charged by them is to be treated as cum-duty price from wh....