TMI Blog2008 (8) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Deven Parikh, Advocate, for the Appellant. Ms. M.I.J. Michael, Jt. CDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The issue involved in this appeal is whether PVC (MF) Laminated Sheet manufactured and sold by the appellant is classifiable under Central Excise Tariff Heading 6807.90 or under Central Excise Tariff Heading 3918.10. The matter had earlier reached the Tribunal and on remand, the original adjudicating authority, the Assistant Commissioner passed an order holding that the products are classifiable under 6807.90 as claimed by the appellant. On the Department's appeal, the Commissioner (Appeals) has allowed the appeal and held that the product merits classification under CETH 3918. Now the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classifiable under 22F(4) of the erstwhile Central Excise Tariff Act as claimed by the appellant". He also submitted that in the case of C.C.E., Vadodara v. Inarco Ltd. reported in 2003 (156) E.L.T. 92 (Tri-Mumbai), it was held that floor tiles deriving essential characteristic from limestone with plastic used as binder is classifiable as article of stone etc. under 68.07 of CETH and not as articles of plastic under CETH 3918. He also drew our attention to a copy of the classification list of Inarco Ltd. submitted by him wherein the composition of floor tiles/sheets manufactured by the Inarco Ltd. is show as PVC and other binders 40 to 42% and fillers as 58% to 60%. He submits that their product also is similar except for the fact that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is rightly classifiable under Chapter 39. She also relies upon rule of interpretation of the Tariff to support her argument that classification has to be done on the basis of the constituent which gives essential characteristic to the product. 4. After considering the arguments advanced by both sides, it is seen that the. A similar product manufactured by Inarco Ltd. has been classified under Chapter 68. While the appellants claim that the plastic has been used as binder, the Department's contention that it is not so. Tribunal in the case of Inarco Ltd. had observed that Explanatory Notes of Heading 68.10 indicates that articles such as slabs, tiles etc. obtained from agglomerating pieces of natural stone with cement or other pipes, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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