The matter pertains to the issue of classification of Glass Fibres impregnated with resins plastics.
Assessee company is the manufacturer of Glass Fibre Reinforced Plastics.
duty 39.20 Other plates, sheets,film, foil and strip, of plastics, number cellular, whether lacquered or metallised or laminated, supported or similarly companybined with other materials or number Of polymers of vinyl chloride 3920.11 Rigid, plain 30 3920.12 Flexible, plain 30 3920.13 Rigid, lacquered 30 3920.14 Flexible, lacquered 30 3920.15 Rigid, metallised 30 3920.16 Flexible, metallised 30 3920.17 Rigid, laminated 30 3920.18 Flexible, laminated 30 3920.19 Other 30 Of regenerated cellulose 3920.21 Film, plain 30 3920.22 Film, lacquered 30 3920.23 Film, metallised 30 3920.24 Film, laminated 30 3920.25 Sheet, plain 30 3920.26 Sheet, lacquered 30 3920.27 Sheet, metallised 30 3920.28 Sheet, laminated 30 3920.29 Other 30 Of other plastics 3920.31 Rigid, plain 30 3920.32 Flexible, plain 30 3920.33 Rigid, lacquered 30 3920.34 Flexible, lacquered 30 3920.35 Rigid, metallised 30 3920.36 Flexible, metallised 30 3920.37 Rigid, laminated 30 3920.38 Flexible, laminated 30 3920.39 Other 30 Xxxxxxxxxxxxxx 70.14 7014.00 Glass fibres including glass wool and glass filaments and articles thereof for example, yarn, woven fabrics whether or number impregnated, companyted, companyered or laminated with plastics or varnish.
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.
527 of 2002 This is a statutory appeal filed by the assessee against the final Order number 185/2001 D dated 11.9.2001 passed by Customs, Excise and Gold Control Appellate Tribunal, New Delhi CEGAT in appeal number E/1994 R/97 Mum.
KAPADIA, J. Civil Appeal No.
