Central Excise - Classification of Plastic mat/matting (Satranji) - Regarding

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....entral Excise - Classification of Plastic mat/matting (Satranji) - Regarding. A doubt has been raised as to whether plastic mat/matting (Satranji) should be classifiable as an article of plastic under Chapter 39, or as a manufacture of 'plaiting materials' under Chapter 46 of the C.E.T. 2. The matter has been examined in the Ministry. It is reported that, for the purpose of manufacture of pl....

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.... such headings cover even the woven plastic materials like plastic mat/mating (Satranji). The relevant Section and Chapter Notes of CET as well as the HSN do not give such an indication. Therefore, it was felt necessary to examine whether the product in question could merit classification under Heading No. 46.01 of the CET. 4. Heading No. 46.01 of the CET covers, "manufacture of straw, of espar....

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....by the fact that the description of Heading No. 46.01 of the Customs Tariff specifically covers 'mat, mating, screens' of 'plaiting materials'. Both under Note 1 of Chapter 46 of CET and Note of Chapter 46 of Customs Tariff 'plaiting material' includes 'monofilament and strips and the like of plastic'. It is also seen from the dsecription of Heading No. 46.01 of the HSN that it covers mat/mating /....