F. No. 93/36/88-CX.3 Dated 29-9-1988

Central Excise - Classification of ‘polymer liners’ manufactured by M/s. Kaveri Ultra Polymers, Bangalore - Regarding.- M/s. Kaveri Ultra Polymers Ltd., Bangalore had represented in the matter of classification of polymer Miners manufactured by them. You may kindly recall the instructions contained in Board’s telexes F.No. 93/43/86-CX.3, dated 13-6-1986 and F. No. 93/36/88 - CX.3, dated 29-8-1988 in this regard.

2. The matter has been examined further in the Board’s office by giving due consideration to all the relevant factors in this regard including the opinion of the Deputy Chief Chemist, Central Revenues Control Laboratories, New Delhi who was also consulted. After taking various factors into consideration, the Board is of the view that ‘polymer liners’ of ultra high molecular weight high density polyethylene would be appropriately classifiable under Heading No. 39.20 of the C.E.T. if these are blocks of regular geometric shape which have not been further worked, as per chapter Note 10 of Chapter 39 of the C.E.T. However, if such polymer liner are blocks of regular geometric shape which have been further worked then these would be classifiable straightaway under sub-heading No. 3926.90 as ‘other articles of plastics’, because of Chapter Note 10 of Chapter 39. In case such polymer liners are blocks of irregular geometric shape, whether further worked or not, these would be classifiable under sub-heading No. 3926.90 as ‘other articles of plastics’. Suitable action may please be taken accordingly as per the above decision of the Board immediately.