ORDER
V.P. Gulati, Vice President
1. The issue in the appeal relates to the classification of the goods manufactured by the appellants under the brand name phenotherm as also decotherm. The authorities below have classified the goods under tariff heading 3921.19 while the appellants claim the classification under tariff heading 3925.99. The two competing tariff entries are reproduced below for convenience of reference.
"39.21 - Other plates, sheets, film, foil
and strip of plastics - Cellular;
39.21.11 - Of polyurethanes
39.21.19 - Of other plastics
39.21.20 - Others.
39.25 - Builders' ware of plastics, Not elsewhere
specified or included
3925.10 - Reservoirs, tanks, vats and similar container,
of a capacity exceeding 300 litres.
3925.20 - Doors, windows and their frames and threshold for doors.
3925.30 - Shutters, blinds (including Venetian blinds) and
similar articles and parts
thereof.
- Other"
3925.91 - Polyurethanes
3925.99 - Others".
2. The Ld. lower appellate authority has taken note of chapter 10 of Chapter 39 of the Tariff which has been held to be relevant for classification under tariff heading 3921.19 while the appellant have pressed the relevancy of Chapter note ll(b)(i)(j).
3. These chapter notes for convenience of reference are reproduced below:
10. In heading Nos. 39.20 and 39.21, the expression ‘Plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those chapter 54) and to blocks of regular geometric shpae, whether or not printed or otherwise surface worked, uncut or cut into rectangles (including squares but not further worked (even if when so cut, they become articles ready for use)”.
11. Heading No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II;
(a) Reservoirs, tanks (including septic tank), vats and similar containers;
(b) Structural elements used for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings thereafter;
(d) Doors, windows and their frames and threshold for doors;
(e) Balconies, balustrades, fencing, gates and similar articles and parts
and fittings thereof;
(f) Largescale shelving for assembly and permanent installation, for
example, in shops, workshops, warehouses;
(g)—–
(h) Ornamental architectural features, for example, flutings, cupoles, dovecotes; and
(i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switchplates and other protective plates’.
The ld. lower authority has exhaustively dealt with the pleas of the appellants and also the scope of the Competing tariff entries and the Chapter notes under Chapter 39 and has held that tariff heading 39.25 can come in for consideration only if it could be shown that the goods do not fall under any other heading of the tariff and in the case since by virtue of Chapter note 10 as above the goods fall under tariff heading 3921 the tariff entry 39.25 cannot be taken into consideration. He has ruled out the applicability of chapter note 11 to the goods in question. The Ld. lower authority has taken into consideration the scope of the various entries and the nature of goods and has held these are squarely covered by the description of the goods under Tariff heading 3921.19 by virtue of note 10 above.
4. The Ld. Advocate for the appellants has assailed the reasoning of the Ld. lower authority and urged that tariff heading 3921 is specific for Builders wares and the goods are vised as building material for ceiling etc. for insulation purposes and therefore would fall under tariff heading 39.25. She has pleaded that the goods are composite plastic articles for specific use as construction material. The tiles manufactured are with decorative face as wall without the same. She referred us to the wording of tariff entry 3920 & 3921 and pleaded that while description in tariff entry 3920 covered and plastic sheets whether metallised or laminated supported or similarly combined with other materials tariff entry 3921 merely reads as ‘other plates sheets, film, foils and strip of plastics’ cellular. She pleaded in the absence of any elaboration as in the case of tariff entry 3920, the entry 3921 cannot be taken to cover the composite articles even though rectangular in shape or geometric shape as set out in chapter note 10 as above.
5. The Ld. Departmental Representative urged that the scope of description of tariff headings 3920 & 3921 should be read together as Chapter Note 10 covers the two together as to their scope. He has pleaded that since the goods sqauarege falls within the category of goods as described under Chapter Note 10 which sets out the items which would fall within the heading 3920 and 3921, the lower authority’s order holding the goods to be classifiable under this heading is sustainable in law. In this connection he referred us to the Chapter Notes in the HSN on which the Central Excise tariff is based and drew our attention to explanatory notes under Chapter 39.21 and pointed out that the goods in question are squarely covered in HSN in the entry corresponding to Chapter 3921.
6. We have considered the pleas made by both the sides. We observe the pleas made before us by the ld. Advocate for the appellants are in the context of the tiles which are square or rectangular shaped. By virtue of Chapter note 10 as above under chapter 39 these shapes of plastics goods fall under Chapter 3920 or 3921 depending upon whether the goods are cellular or non cellular. Non-Cellular range of products covered under chapter 10 fall under heading 3920 and cellular under heading 3921. We observe that the descriptions of the goods covered under heading 3920 is more elaborate than what is given under heading 3921. There could be some doubt whether the composite articles manufactured by the appellants in rectangular or square shapes which are laminated by use of other materials than plastics in the absence of any specific mention to this effect as in the case of heading 3920 can be taken to be covered under heading 3921. The goods in question are on, query from the Bench as informed by the ld. Advocate are manufactured in a continuous operation.
7. For proper understanding of the scope of the headings, we have to refer to the scope of various entries which answer to the same description by way of form under Chapter 39. It is seen that heading 39.18 covers floor and ceiling coverings and by virtue of Chapter Note 9 the scope of the coverage of the item is restricted to materials in running length of specified width. Heading 39.19 covers self adhesive plates and sheets films, foils etc., whether or not in rolls. The remaining varieties of plates, sheets, films, foils etc are covered under tariff heading 3920 and 3921. Heading 3920 covers the non-cellular varieties. Both the tariff entries 3920 and 3921 are covered by Chapter note 10 of Chapter 39. In our view going by the scheme of the tariff and chapter notes the scope of tariff entries 3920 and 3921 has to be read together and if that be done the goods manufactured by the appellants are squarely covered under tariff heading 3921. We are supported in this view by the scheme of the tariff in the HSN on which Central Excise tariff is based. The goods in question as per the HSN note fall under tariff heading 39.21 which corresponds to Central tariff entry 3921. The explanatory note under this heading in HSN read as under :
‘This heading covers plates, sheets, film, foil and strip, of plastics, other than those of heading 39.18, 39.19 or 39.20 or of Chapter 54. It therefore covers only cellular products or those which have been reinforced, laminated, supported or similarly combined with other materials. (For the classification of plates etc, combined with other materials, see the General Explanatory Note).’
According to Note 10 to this Chapter, the expression “plates, sheets, foil and strip” applies only to plates, sheets, film, foil and strip and to blocks of regular geometric shape, whether or not printed or otherwise surface worked (for example, polished, embossed, coloured merely curved or corrugated), uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles for ready for use).
The Ld. Advocate in this context has urged that reliance could not be placed on the HSN notes for interpreting Central Excise tariff entries. We observe that Hon’ble Supreme Court in the case of Wood Craft Products Ltd. 1995 (77) E.L.T. 23 has held under para 18: We are of the view that the Tribunal as well as the High Court fell into the error of overlooking the fact that the structure of the Central Excise Tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot in case of a conflict, override the clear indication of the, meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression “similar laminated wood” in the same context of classification of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressely given to it in the HSN when there is no indication in the Indian Tariff of a different intention.’
8. In view of the above we hold that the goods namely tiles in square and rectangular shape have been correctly held to be classifiable under tariff heading 3921. Since no pleas in respect of any other aspect have been adduced we upheld the orders of the ld. lower authority and dismiss the appeals.