9911796707
TMI Blog1996 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 venetian blinds) and similar articles and parts thereof. - Other 3925.91 - Polyurethanes 3925.99 - Others." 2. The Ld. lower appellate authority has taken note of chapter 10 of Chapter 39 of the Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 goods do not fall under any other heading of the tariff and in the case since by virtue of Chapter note 10 as above the goods fall under tariff heading 3921 the tariff entry 39.25 cannot be taken into consideration. He has ruled out the applicability of chapter note 11 to the goods in question. The Ld. lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 39.21 and pointed out that the goods in question are squarely covered in HSN in the entry corresponding to Chapter 3921. 6. We have considered the pleas made by both the sides. We observe the pleas made before us by the ld. Advocate for the appellants are in the context of the tiles which are square or rectangu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 tariff is based. The goods in question as per the HSN note fall under tariff heading 39.21 which corresponds to Central tariff entry 3921. The explanatory note under this heading in HSN read as under : `This heading covers plates, sheets, film, foil and strip, of plastics, other than those of heading 39.18, 39.19 or 39.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lossary, which has a different purpose, cannot in case of a conflict, override the clear indication of the, meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression "similar laminated wood" in the same context of classification of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressely given to it in the HSN when there is no indication in the Indian Tariff of a different intention.' 8. In view of the above we hold that the goods namely tiles in square and rectangular shape have been correctl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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