TMI Blog2005 (10) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents goods are classifiable under Chapter Heading 84.19 as against the Department s claim for classification under Chapter Heading 3920.19. The goods involved are corrugated Rigid PVC sheets and plain sheets of the same material albeit of special characteristics such as size, strength and composition. M/s. Galaxy s contention before the Commissioner was that the goods were not of a kind used as roofing material or as ordinary sheets of plastics. It was their contention that the goods manufactured by them were Media Fills which were used in water purification plant/Bio gas plants; that the goods were exclusively sold to one M/s. Reva Enviro Systems Pvt. Ltd. who assembles the sheets into Media Fills for further use as part of purif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of various functionaries on reaches an in-escapable conclusion that the corrugated/plain sheets manufactured by the noticees are in fact Media Fills and the Media Module is not assembled at the noticee s premises for obvious transport difficulties, particularly because between the two sheets, there has to be some void for filtration and in case they are assembled at the noticee s factory. He said specific void required between the two sheets will obviously be disturbed and further more, even if one were to really transport them as against one truck-load of sheets the Module may require something like 25 to 30 trucks to carry the same number of sheets to the user s site. The noticees have cited several case laws that for classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under Chapter 39 of CETA. The implied suggestion that the sheets, have already attained the characteristics of media fills is devoid of any reason. Plain/corrugated sheets however specifically they were made can not become a part of a machine under Chapter 84 unless they are assembled into specific parts. It is clear from the evidence that the respondent removed impugned goods as sheets and are therefore classifiable under the appropriate heading depending on the material with which they were made. In this case Chapter 39. We also observe that the decisions of the Tribunal in the matter of classification of goods were ignored by the Commissioner. 7. In view of this position we uphold the contention of the Revenue that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3Q. He specifically observed the fact that the assessee did not account for the goods in RG 1 either as media fills or as loose plastic sheets. He further observed that had the respondents believed that what they were manufacturing were media fills it is incumbent on them to maintain proper statutory records of the goods manufactured by them one way or the other. They failed to do so with an intention to evade duty and the goods are therefore liable to confiscation. 12. We have perused the cross objections filed by M/s. Galaxy. The cross-objections filed by the appellants do not indicate why the goods are not liable to confiscation nor do they mention as to how the Commissioner was wrong in confiscating the goods. A cross objection can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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