1999(05)LCX0250

IN THE CEGAT, COURT NO. III, NEW DELHI

S/Shri S.K. Bhatnagar, President, S.S. Kang, Member (J) and V.K. Agrawal, Member (T)

SHREEJI INDUSTRIES

Versus

COLLECTOR OF CUSTOMS, NEW DELHI

Final Order No. 430/99-C, dated 26-5-1999 in Appeal No. C/274/95-C

Advocated By : None, for the Appellants.

Shri A.M. Tilak, JDR, for the Respondent.

[Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal filed by M/s. Shreeji Industries is whether the foam sheets imported by them are classifiable under sub-heading 9603.40 of the Schedule to the Customs Tariff Act as claimed by them or under Chapter 39 as held by Collector (Appeals) in the impugned order.

2. When the matter was called, no one was present on behalf of the appellants in spite of notice nor there is any request for adjournment. We therefore, heard Shri A.M. Tilak, ld. JDR and perused the records.

3. The appellants had imported foam sheets which were to be used as pads for painting tools after being cut to size in pieces. The A.C. Customs classified the product under sub-heading 3926.40 of the Customs Tariff as the impugned goods were in the running length and these were to be cut to size and handles were to be fixed before they could be put to use.

4. On appeal, the Collector (Appeals) also did not classify the impugned product under sub-heading 9603.40 holding that sub-heading 9603.40 does not cover material from which the articles falling under the said sub-heading are to be fabricated or made. He also observed that the impugned item are sheets and rolls which cannot be equated with brushes/paint pads or rollers. The Collector (Appeals) also did not agree with the submissions of the appellants that Rule 2(a) of the Rules for Interpretation of the Tariff is applicable as the imported goods are sheets of plastic material in roll form. These are raw materials for manufacturing paint pads and cannot be treated as paint pads in unfinished or incomplete form. We do not find any infirmity in the impugned order and agree with the findings of the Collector (Appeals) that the impugned product being foam sheets in running length, cannot be treated as incomplete or unfinished pads for paint. We therefore, uphold the order and reject the appeal filed by the appellant.

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Equivalent 1999 (112) ELT 736 (Tribunal)