TMI Blog2002 (6) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... s woven from strips or tapes of plastic, and fabrics for making bags or sacks. 2. Sunpac, the product under consideration is described in the notices as flexible plastic hollow corrugated sheet made out of duty paid polypropylene co-polymer resin. Counsel for the appellant agrees that this product has been described as such in the classification list. It is common ground that the product is manufactured by a process of extrusion and that it is not further worked upon after it is extruded. The Commissioner (Appeals) has described the product in his order as having "two top and bottom layers and vertical flutes joining the top and bottom layers at regular intervals and the space generated between the top and the bottom layer and the vertic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification of the goods had subsequently changed. The Tribunal was concerned with the scope of item 15A(2) of the Tariff, which was differently worded from the heading that we are concerned with. 5. The question before the Tribunal in its earlier order was whether "Sunpac" was entitled to the exemption contained in Notification 68/71. The exemption was available to articles made of plastic, falling under sub-item (2) of Item No. 15A "except rigid plastic boards, sheetings, sheets and films, whether laminated or not"; we are not concerned with the other parts of the list excepting the goods from the exemption. The Asstt. Collector had denied the benefit of the exemption on the ground that it was a rigid plastic sheet. On appeal by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner (Appeals) for not following the earlier order of the Tribunal therefore are not acceptable. 8. Even apart from the earlier order, there would be little difficulty in holding that the goods are not sheets. A sheet is not defined in Chapter 39. Note 10 to Chapter 39 clarifies that the expression "Plates, sheets, films, foils and strip" occurring in 39.21 applies only to plates, sheets, films, foils and strips and block and regular geometric shape. It does not really answer the question as to whether the product in question is a sheet or not. It is however, our understanding that a product which is composed of two sheets joined together by series of vertical ribs and these containing considerable hollow spaces, would not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the words of the heading require. The goods are specified in Heading 39.16 as profile shapes. In our opinion, they would not be entitled to the exemption contained in Item 57 to the table to the Notification 4/97 since that entry does not include articles of 39.16. The Counsel for the appellant points out that this was not the basis that these were sheets and not entitled to the exemption. He cites the decision of the Supreme Court in Warner Hindustan Ltd. v. CCE - 1999 (113) ELT 24. In view of the finding of the judgment that the Tribunal should be limited to the issue raised in the show cause notice, we hold that the notices proposing to deny exemption on the ground that the goods were sheets classifiable under 39.20 cannot be sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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