TMI Blog2007 (3) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act since plastic gives higher degree of insulation quality. Rule 3(b) requires classification based on the material which gives it the essential characteristics. This is the test of essentiality. The effect of the tariff schedule is to classify the products under different heads according to the character of the product. In interpreting a tariff entry, Rules for the Interpretation are helpful, particularly in cases of composite goods. Against assessee. - 527 of 2002 - - - Dated:- 29-3-2007 - S.H. Kapadia and B. Sudershan Reddy, JJ. [Order per : S.H. Kapadia, J.]. - This is a statutory appeal filed by the assessee against the Final Order No. 185/2001-D, dated 11-9-2001 passed by Customs, Excise and Gold (Control) Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a glass fibre under Heading 70.14 of Central Excise Tariff Act, 1985. We do not find merit in the said contention. 6. As stated above, Chapter 39 deals with 'plastics and articles thereof'. As stated above, under Heading 39.20 sheets of plastics, laminated supported or combined with other materials stand covered as plastics and articles thereof. On the other hand, Heading 70.14 falls under Chapter 70, which refers to 'glass and glassware'. It is not in dispute that the item in question is a composite item. However, as found by the Department, in the above process, the glass fibre mat when impregnated with plastic gains certain amount of stiffness which helps manufactures of roofs and partitions. In the present case, since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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