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 ?? 30% 3920. 16 Flexible, metallised 30% 3920. 17 Rigid, laminated ??? 30% 3920. 18 Flexible, laminated 30% 3920. 19 Other ?????????????? 30% Of regenerated cellulose: 3920. 21 Film, plain ????? 30% 3920. 22 Film, lacquered ? 30% 3920. 23 Film, metallised 30% 3920. 24 Film, laminated ? 30% 3920. 25 Sheet, plain ???? 30% 3920. 26 Sheet, lacquered 30% 3920. 27 Sheet, metallised 30% 3920. 28 Sheet, laminated 30% 3920. 29 Other ??????????? 30% Of other plastics: 3920. 31 Rigid, plain ??????? 30% 3920. 32 Flexible, plain ???? 30% 3920. 33 Rigid, lacquered ??? 30% 3920. 34 Flexible, lacquered 30% 3920. 35 Rigid, metallised ?? 30% 3920. 36 Flexible, metallised 30% 3920. 37 Rigid, laminated ??? 30% 3920. 38 Flexible, laminated 30% 3920. 39 Other ?????????????? 30%

70. 14 7014. 00 Glass fibres (including glass wool and glass filaments) and articles thereof (for example, yarn, woven fabrics) whether or not impregnated, coated, covered or laminated with plastics or varnish.

( 4 ) WE do not find any merit in this civil appeal for the following reasons. The process of manufacturing articles in question of Glass Fibre Reinforced Plastics is indicated in the Tribunal's Order in para 2. 1. In short, the assessee makes use of Fibre Glass Mat of suitable specification and thereafter impregnates the said Mat with a suitable resin, catalyst, pigment and accelerator. On impregnation/ injection, the pigment spreads throughout the mat. This impregnation gives stiffness to the mat. The glass fibre mat is used as a raw material to manufacture roofing sheets, panels, doors etc. It is this stiffness which provides value addition to the fibre glass mat in the sense that the strength of the mat gained by impregnation makes the mat strong enough to be used in partitions, roofs etc. But for that stiffness, the fibre glass mat would not be in a position to be used as a roofing sheet. Further, the 'glass fibre mat' is not an Article of glass ware per se under heading 70. 14 of CETA. According to the assessee, even after impregnation the essential character of the product remains a fibre glass mat and, therefore, it is classifiable as a glass fibre under Heading 70. 14 of Central Excise Tariff Act, 1985. We do not find merit in the said contention.

( 5 ) AS stated above, Chapter 39 deals with 'plastics and articles thereof'. As stated above, under Heading 39. 20 sheets of plastics, laminated supported or combined with other materials stand covered as plastics and articles thereof. On the other hand, Heading 70. 14 falls under Chapter 70, which refers to 'glass and glassware'. It is not in dispute that the item in question is a composite item. However, as found by the Department, in the above process, t