S. H. KAPADIA, J.

( 1 ) THIS is a statutory appeal filed by the assessee against the final Order No. 185/2001-D dated 11. 9. 2001 passed by Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi ("cegat") in appeal No. E/ 1994-R/97 Mum. The matter pertains to the issue of classification of Glass Fibres impregnated with resins/ plastics.

( 2 ) ASSESSEE-COMPANY is the manufacturer of Glass Fibre Reinforced Plastics. They seek classification of the said item under Heading 70. 14 of the Schedule to the Central Excise Tariff Act, 1985. According to the Revenue, the said item is classifiable under Heading 39. 20 of Central Excise Tariff Act, 1985.

( 3 ) TO resolve the above controversy, we quote hereinbelow the above two headings.

Heading No. Subheading No. Description of goods Rate of duty 39. 20 Other plates, sheets, film, foil and strip, of plastics, non-cellular, whether lacquered or metallised or laminated, supported or similarly combined with other materials or not Of polymers of vinyl chloride: 3920. 11 Rigid, plain 30% 3920. 12 Flexible, plain 30% 3920. 13 Rigid, lacquered 30% 3920. 14 Flexible, lacquered 30% 3920. 15 Rigid, metallised ??