2007 (3) TMI 260

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....ics. 2. Assessee-company is the manufacturer of Glass Fibre Reinforced Plastics. They seek classification of the said item under Heading 70.14 of the Schedule to the Central Excise Tariff Act, 1985. According to the Revenue, the said item is classifiable under Heading 39.20 of Central Excise Tariff Act, 1985. 3. To resolve the above controversy, we quote hereinbelow the above two headings. "Hea- ding No. Sub-heading No.   Description of goods Rate of duty 39.20     Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not       - Of polymers of vi....

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....- Flexible, laminated 30%   3920.39 -- Other 30%     xxxxxxxxxx   70.14 7014.00 Glass fibres (including glass wool and glass filaments) and articles thereof (for example, yarn, woven fabrics) whether or not impregnated, coated, covered or laminated with plastics or varnish." 4. We do not find any merit in this civil appeal for the following reasons. 5. The process of manufacturing articles in question of Glass Fibre Reinforced Plastics is indicated in the Tribunal's Order in para 2.1. In short, the assessee makes use of Fibre Glass mat of suitable specification and thereafter impregnates the said mat with a suitable resin, catalyst, pigment and accelerator. On impregnat....

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....nt case, since the article in question is a composite article, the test of essentiality shall apply. This test of essentiality refers to "essential character". The test states that, if the manufactured goods has the essential character, mainly of stiffness, required for the manufacture of roofs, partitions etc. then one has to treat the item in question as an article of plastic. In the present case, Rule 3(b) of the Rules for the Interpretation of Tariff Entries would apply. The said rule require that composite goods, mixtures and goods put up in sets have to be classified on the classification of that material or component which gives to the product their essential character. In the present case, if we keep in mind the manufacture of roofs....