TMI Blog1999 (9) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... acture Sanitaryware articles, for example, bath tubs, shower trays, counter wash basins, water closets, flush tanks and bathroom accessories. They filed a classification list No. 6/86 claiming the classification under sub-heading 3922.90, which was approved by the Assistant Collector. However, on appeal by the Department, the Collector (Appeals) set aside the order-in-original and classified the products under sub-heading 6807.00 holding that products in question are made out of raw materials like silica, quartz, dolomite with stone dust and these are mixed with polyethylene resin; that the essential character flows from the raw materials other than Polythelene resin which acts only as a binder and accordingly following Rule 3(b) of Interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals, an almost absolute imperviousness, quick curing and hardening - in fact just about those properties which cannot be achieved with the conventional cement concrete. Furthermore, it is easily possible to make very decorative products in all designs and with all surface effects, like marble, granite, slate etc. The ld. Advocate further mentioned that the product is termed as polyster stone which is a mix of filler materials, unsaturated polyster resin, hardners, and pigments, if desired; that the value of resin is very high in comparison to the value of filler material; that in case of technical application it is about 77% and in respect of decorative application is 68% as per the Book referred to above; that the technical literature des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter fillers have been reinforced by resin and the acquisition by the products of the essential character of plastic are traceable to the use of synthetic resin as a bonding agent. 4.3 He finally submitted that the reliance cannot be placed on the Explanatory Notes of H.S.N. as Central Excise Tariff was not completely aligned with the H.S.N. at the relevant time. 5. Countering the arguments, Shri Satnam Singh, ld. SDR first reiterated the findings contained in the impugned Order-in-Appeal and, thereafter, submitted that the Chemical Examiner, in his report, had categorically opined that article was other than those specified under Item 15A(2) of the erstwhile Central Excise Tariff; that Item 15A(2) corresponds to sub-heading 3922.90; t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of both the sides. The two rival tariff headings reas as under : 68.07 All other articles of stone, plaster, cement, asbestos, mica or of similar, materials not elsewhere specified or included. 39.22 Other articles of plastics and articles of material of heading Nos. 39.01 to 39.14. 3922.10 Articles of Polyurethane Foam 3922.90 other 8. According to the Appellants they manufacture sanitaryware articles from Synthetic resins which constitute the base material and use inorganic fillers such as Quartz, Stonepowder, Dolomite and Stone dust; that the essential character is given to the impugned goods by the synthetic resins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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