JUDGMENT

BHARUCHA, J.-

These appeals impugn the order dated 14-9-1989, passed by the Customs, Excise and Gold (Control) Appellate Tribunal dismissing the appeals filed before it by the two appellants. Each of the two appellants manufactures PVC impregnated cotton conveyor belting and PVC impregnated flame resistant colliery conveyor belting. The appellants contended before the Tribunal that their products were classifiable under Tariff Entry 3922.90, whereas it was the case of the Excise authorities that they were classifiable under Tariff Entries 3920.11 or 3920.12, depending upon whether they were rigid or flexible strips. The Tribunal upheld the contentions of the Excise authorities basing itself, in the main, upon the dictionary meaning of strip and upon the judgment of this Court in Geep Flashlight Industries Ltd. v. Union of India (1985)22 ELT 3 (SC).

2. We are concerned in these appeals for the period December 1986 to June 1987.

3. With effect from 28-2-198.6 and up to 9-2-1987, Tariff Heading 39.20 (so far as is relevant) read thus :

"39.20

Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or matallised or laminated, supported or similaraly combined with other materials or not

-Of polymers of vinyl chloride :

3920.11

-Rigid plates, sheets, film, foil and strip

60%

3920.12

-Flexible plates, sheets, film, foil and strip

60%

Tariff Heading 39.22 read thus :

"39.22

Other articles of plastics and articles of materials of Headings Nos. 39.01 to 39.14

3922.10

-Articles of ployurethane foam

75%

3922.90

-Other

30%

4. It is relevant to mention that the Central Excise Tariff Act, 1985, itself contains rules for the interpretation of the tariff schedule. Rule 1 states : "The titles of sections and chapters are provided for ease of reference only; for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the provisions hereinafter contained." Rule 2(a) states that any reference in a heading to goods shall be taken to include a reference to those goods incomplete or unfinished, provided that the incomplete or unfinished goods have the essential character of the complete or finished goods. Rule 3 states that when goods are prima facie classifiable under two or more headings, classification will be effected thus - the heading which provides the most specific description shall be preferred to headings providing a more general description. Also, when goods cannot be classified by reference to sub-rules (a) or (b) of Rule 3, they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration. Rule 4 states that goods which cannot be classified in accordance with Rules 1 to 3 shall be classified under the heading appropriate to the goods to which they are most akin. Chapter 39 is entitled "Plastics and articles thereof and Note 11 therein states that Heading No. 39.22 applies, inter alia, to "(k) Transmission, conveyor or elevator belts, endless, or cut-to-length and joined end to end, or fitted with fasteners".

5. Subsequent to 10-2-1987 Tariff Heading 39.22 became Tariff Heading 39.26; it read :

"39.26

Other articles of plastics and articles

of other materials of Headings Nos.

39.01 to 39.14

3926.10

-Of polyurethane foam

60% plus Rs 40 per kg

3926.90

-Other

30%"

Note 11 (k) was omitted. Reference was made by Mr V. Lakshmi Kumaran, learned counsel for the appellants, to the Customs Cooperation Councils publication of the Explanatory Notes to the Harmonized Commodity Description and Coding System which is adopted in the Tariff Schedule. The Explanatory Note with reference to Tariff Heading 39.26 of the Harmonised Coding System states that it covered "articles, not elsewhere specified or included, of plastics ... or of other materials of Headings 39.01 to 39.14" and included "(7) Transmission, conveyor or elev