In Re: National Plastic Industries Limited
GST
2018 (8) TMI 1650 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2018 (16) G. S. T. L. 287 (App. A. A. R. – GST)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 21-8-2018
MAH/AAAR/SS-RJ/06/2018-19
GST
SHRI RAJIV JOTA AND SMT. SUNGITA SHARMA MEMBER
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Ac
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the vertically extruded yarn immediately falls on a water bed to form a non-woven carpet pile. Also, referred to as PVC web, non-woven carpet pile is taken up in a horizontal direction on a roller and wound up in rolls. Pile height of the carpet can be varied by changing the process parameters, usually in the range of 8 mm to 16 mm.
b) Under Stage 2, the web formed in Stage 1 is impregnated with a lamination of clear coat of liquid PVC and is further made to fall over the liquid PVC layer on a conveyer belt. Then it passes through the heated conveyor oven to solidity the liquid PVC backing to the web.
c) The resultant product is a product of running length. It is then cut into size as given specified by the customer. A sample of the product to be classified is attached as annexure 10 for ready reference.
C) On 03.01.2018, The appellant filed the Advance ruling application under section 97 of the CGST Act, 2017 before the advance ruling authority (hereafter referred as the 'Auth
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ons which levy CGST and SGST respectively on all intra-State supplies of goods or services or both, at such rates as may be notified by the Government on the recommendations of the Council.
In exercise of powers conferred under Section 9(1) of the CGST as well as SGST Act, Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 (hereinafter referred to as “Notification No. 1/2017-CGST”) and Notification no. 1/2017-State Tax (Rate) respectively which specifies the rate of CGST and SGST respectively to be levied on different products along with their corresponding Chapter/Heading/Sub-Heading/Tariff item. Thus, the rate of GST will depend on the schedule of the notification under which the goods are being classified.
Further, Notification No. 1/2017-CGST specifically provide that:
“Explanation – For the purposes of this Schedule, –
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the
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es”. Therefore the impugned advance ruling passed by the authority needs to be set aside.
a) The authority has classified the impugned goods under chapter heading 3918 on the grounds that the impugned product is made up of PVC which is plastic and thus covered under chapter heading 3918.
b) The Entry no. 104A of Schedule III of the Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 amended by notification No. 41/2017-Central Tax (Rate) dated 14.11.2017 issued under CGST Act, covers the chapter heading 3918, the same being reproduced below:
“104A
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics”
Tariff Item
Description of goods
Unit
(1)
(2)
(3)
3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics”, as defined in note 9 to this chapter
Kg
3918 10
Of polymers of Vinyl Chloride:
Kg
3918 1
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materials of Section Xl.
Further, as per clause no.(p) of the Note 2 to chapter 39, the goods of section XI (textiles or textile articles) i.e. Chapter 50 to 63 will not be covered under this chapter. The relevant extract of the same is reproduced as follow: –
This Chapter does not cover:
(a)…………….
(b)…………….
…………….
…………….
(p) goods of Section Xl (textiles and textile articles);
(q)……………
Thus, on combined reading of note 1 and 2 of the chapter 39, the term plastic for the purpose of chapter 39 will not cover any material which is classified as textile material under section XI of the Tariff. Therefore, the classification can be finalized only after deciding the nature of the material of which the impugned product is made up of.
c) The term 'textile' or 'textile material l is not defined in the GST Act. Therefore, reference can be taken from various Textile Dictionaries and Encyclopaedia to ascertain the mea
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rapery and wall covering, and they have variety of industrial functions as tire reinforcement, tenting, filter media, conveyor belts, insulation, etc. Textile materials are produced from fibres (finite lengths) and filaments (continuous lengths) by a variety of processes to form woven, knitted and nonwoven (felt-like) fabrics. In the case of woven and knitted fabrics, the fibres and filaments are formed into intermediate continuous length structures known as yarns, which are then either interlaced by weaving or interloped by knitting into planar flexible sheet like structures known as fabrics. Nonwoven fabrics are formed directly from fibres and filaments by chemically or physically bonding or interlocking fibres that have been arranged in a planar configuration (see Nonwoven textile fabrics, Tire cords).
Textile fibres may be classified into two main categories and into a number of subcategories, as indicated in Table-1. The generic names of man-made fibres are defined and controlle
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based on segmented polyurethane
vinyon based on polyvinyl chloride
based on inorganic substances
glass
metallic
ceramic”
(ii) Further, “Textile Terms and Definitions, Tenth Edition” published by the Textile Institute has also defined the term 'textile'. The Textile Institute is an international organisation governed by a Council representing members throughout the world. It is legally constituted by a Royal Charter, granted in Britain in 1925. The main central functions are the provision of an operational framework and the maintenance of quality, particularly in regard to professional qualifications and the spread of information to members and others.
The term 'textile' as per this publication is defined as follows:
“A textile was originally a woven fabric, but the terms textile and the plural textiles are now also applied to fibres, filaments and yarns, natural and manufactured and most products for which these are a principal raw material.
Note: This defini
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product under dispute is a nonwoven product.
d) Now it is important to understand the meaning of the term 'fibre' to conclude that the mat produced is of textile material or not. Again, the term 'fibre' is not defined under the GST Act and thus reference is made to the Textile Dictionaries and Encyclopaedia to understand its meaning.
i) the extract of “Encyclopaedia” of Textile Fibres and nonwoven fabrics” reproduced above, it is evident that textile fibres may be classified into two main categories i.e. naturally occurring fibres and manmade fibres as indicated in Table-1 of the extract. It can be seen that manmade fibres includes fibres which are based on polyvinyl chloride i.e. PVC.
ii) Further, the “Textile Terms and Definitions Tenth Edition” published by the textile institute has an entire flow chart of classification of textile fibres given. From the flow chart, it is evident that textile fibres can be classified mainly into natural or manmade fibres. Further, manm
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mposed of organic polymers produced by manufacturing processes, either by:
(1) Polymerisation of organic monomers or chemical modification of the resulting polymers(see the General Explanatory Note to the Chapter 39) (synthetic fibres); or by
(2) Dissolution or chemical treatment of natural organic polymers, or chemical modification of natural organic polymers (artificial fibres).
(1) SYNTHETIC FIBRES
The basic material for the manufacture of these fibres are generally derived from coal or oil distillation products or from natural gas. The substances produced by polymerisation are either melted or dissolved in a suitable solvent and then extruded through spinnerets(jets) into air or into a suitable coagulating bath where they solidify in cooling or evaporation of the solvent, or they may be precipitated from their solution in the form of filaments.
The main synthetic fibres are:
(1) Acrylic: .
(2) Modacrylic: ..
(3) Polypropylene: ..
(4) Nylon or other polyamides: .
(5) Polye
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er, it is also important to mention that the authority in the order have also agreed that the impugned goods are of man-made textiles. The relevant extract of the same is reproduced as follows:-
Having seen thus, there arises no occasion for us to discuss the Heading 5705 which is claimed as being applicable. The case laws being buttressed in respect of the applicability of the Heading 5705 also need no discussion as to their applicability or otherwise. However, we would like to observe herein that we are not at all disagreeable to the point that there are man-made textiles but the same are not required to be referred to here in view of the impugned product being clearly classifiable under Chapter 39 as per discussions held herein above.
Thus, once it has been accepted that the impugned goods are made up of manmade textile, it will get covered under section Xl of the tariff and thus will be excluded from the scope of chapter 39. Therefore, in view of the above, it is evident that t
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process by polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives. Similarly, synthetic textile material will also be textile materials of organic polymers produced by manufacturing process by polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives. In similar fashion artificial fibre would be staple fibres and filaments of organic polymers produced by manufacturing process by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose, rayon, cellulose acetate, cupro or alginates. Likewise artificial textile material will mean textile material of organic polymers produced by manufacturing process by chemical transformation of natural organic chemicals (for example cellulose, casein, proteins or algae), such as viscose, rayon, cellulose acetate, cupro or alginates. Non-cellulosic synthetic waste is classifiable under Tariff
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he Customs Tariff, the heading of which reads as “other carpets and other textile floor coverings, whether or not made up” is the relevant entry in this case. The relevant entry no 146 of Schedule Il under notification 1/2017 is reproduced below:
146.
5705
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats where cotton predominates by weight, of Hand loom, Cotton Rugs of handloom
The relevant extract of customs tariff is as follows:
Tariff Item
Description of goods
Unit
(1)
(2)
(3)
5705
Other carpets and other textile floor coverings whether or not made up:
m2
5705 00
Other carpets and other textile floor coverings whether or not made up:
m2
……Carpets
5705 00 11
…….. Of Silk
m2
5705 00 19
……Other
m2
……Durries:
5705 00 21
……Durries Cotton
m2
5705 00 22
…….Durries of man-made fibres
m2
5705 00 23
…..
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e pile use surface is bonded either to a substrate or directly to an adhesive which forms the substrate. The bonding may be achieved by adhesion or heat or a combination of both or by ultrasonic welding. The pile can be bonded either to a single backing surface or between two backing surfaces, in the latter case for separation into two carpets.
(2). ……………
(3). ……………
(4) .. …………..
In the present case, as discussed in facts of the case, the pile of PVC fibres is bonded to the liquid PVC layer on a conveyer belt which forms the substrate of the product. The PVC fibres are bonded to each other by way of adding liquid PVC coating which functions as an adhesive in this case. Thus, it can be seen that the present product clearly falls under the explanation given in the HSN explanatory notes and therefore will be covered under chapter heading 5705.
Further, the Chapter note to chapter heading 57 reads as follows:
“For the purposes of this Chapter, the term
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tic raw material). The product has been classified under chapter heading 57033090 which covers CARPETS AND OTHER TEXTILE FLOOR COVERINGS, TUFTED, WHETHER OR NOT MADE UP.
As per HSN explanatory notes of chapter heading 5703, this heading covers the following:
This heading covers tufted carpets and other tufted textile floor coverings produced on tufted machines which, by means of a system of needles and hooks insert textile yarn into a pre-existing backing (usually a woven fabric or a nonwoven) thus producing loops, or, if the needles and hooks are combined with a cutting device, tufts. The yarn forming the pile are then normally fixed by a coating of rubber or plastic. Usually before the coating is allowed to dry it is either covered by a secondary backing of loosely woven textile material, e.g., jute, or by foamed rubber.
Chapter 5703 covers textile floor coverings but made with tufting technology. It is submitted that artificial turf imported by the sister concern is also made u
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The product was classified as floor covering under heading 5703 by the tribunal. The relevant extract is as follows:
5. As per Explanatory Notes of HSN, Chapter 95 also includes equipment for indoor or outdoor games, appliances and apparatus for sports, gymnastic or athletic. The appellant except claiming the impugned product to be “Astra turf” for sports has not adduced any material on record to show that the impugned goods are meant for any sports. We observe that the Adjudicating Authority has given the following findings in the Adjudication Order:
“l have seen the sample. A perusal of samples, however, indicate that goods are nothing but tufted carpet/floor coverings covered under Custom Tariff Heading 57.03 as described in HSN explanatory notes i.e. these have textile yarn/strip inserted into a pre-existing backing, thus producing loops. The yarn/strips forming the pile are fixed with some coating of rubber/plastic or other adhesive and are covered by a secondary baking of lo
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ding but the same has not been submitted. No explanation as to what is the difference between the two types of goods priced at US $ 2.37 and 2.85 per sq. yard respectively has been submitted. No correspondence with the supplier indicating as to what they were looking for and what they have ordered has been submitted. No explanation regarding the end use of the goods has been submitted. The goods are stated to be for Tennis, hockey and other games. No purchase order, trade enquiry from intended customers has been submitted. It is difficult to comprehend that goods if intended to be used for a specific technical use such as surface for a particular sport would be ordered for random quantities, at random prices without reference to any specifications.”
6. We find that no material has been brought on record to controvert the above findings. Neither the Appellants have furnished the catalogue of the foreign supplier to indicate that the impugned goods is to be used for any sport nor any t
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at the goods imported by them were same which are impugned in the present matter. We also observe that Commissioner (Appeals) has, in the impugned order, given his findings that as per the composition sheet produced by the Appellants, the fibre used is 100% UV Olefin; primary and secondary backing is of woven polypropylene. Commissioner (Appeals) has referred to “The World Book Multimedia Encyclopaedia”, according to which Olefin floor coverings are widely used because they are strong and they resist moisture. The Appellants have not produced any material in support of their claim that the imported goods did not have a thread of textile exposed to the surface. Accordingly, we do not find any reason to interfere with the impugned order as far as classification of the product is concerned. We also agree with the Revenue at there was a mis-declaration in claiming classification under Heading 95.06 inasmuch as there was no material with the Appellant to declare the same heading. However, w
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Xl to state that the impugned product is impregnated, coated, covered or laminated with plastic or articles thereof, of Chapter 39 and thus will not fall under chapter 5705. The same is reproduced below:
(h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastic or articles thereof, of Chapter 39;
It is submitted that the authority has mis-understood the manufacturing process of the appellant. The extruded PVC fibres require on the conveyor belt are treated with liquid PVC which acts as bonding material to bond the fibres amongst themselves as well as the substrate. The function of liquid PVC is only as an adhesive. Such use of adhesive will not make the product to be treated as impregnated, coated, covered or laminated with plastic. The appellant relies on the judgment in the case of F.G.P. LTD. 2002 (139) E.L.T. 581 (Tri. – Del.) = 2001 (4) TMI 637 – CEGAT, NEW DELHI wherein, in a similar manufacturing process to that in the
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wound into rolls or cut into slabs and packed in polythene lined hessian bags for transfer to Bonded Store Room. This product is known as Resin Bonded Glass Wool Mats”
10. The Revenue has not disputed the process of manufacture and has contended that admittedly the glass wool has been bonded and as such has been treated with plastic/resin material meaning thereby it contains the plastic material. The Revenue has also emphasised that the aim and objective of the wordings of serial No. 10 of the Notification No. 52/86 is very clear that once glass fabrics is treated either by impregnation or by coating or by covering or by lamination; it would not be eligible for exemption. The appellants, on the other hand, have contended that the Department has not appreciated the distinction between the 'bonding' end the term 'impregnation According to Fair Child's Dictionary of Textiles, Bonding is a “process of adhering fibres or layers of fabrics together by a bonding agent”
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. We find that the Collector (Appeals) considered all the material on record including the opinions rendered by (i) The Bombay Textile Research Association, (ii) The Silk & Art Silk Mills' Research Association, and (iii) Wool Research Association according to whom the impugned product is not impregnated, coated, covered or laminated with plastic or varnish but bonded with adhesive by spraying technique. The Collector (Appeals) after referring to the process of 'bonding' and 'impregnation' in Paras 7 and 8 of the impugned order gave his findings that “the distinction between the bonded fabrics and impregnated fabrics is that in case of impregnated fabrics the interstices are completely filled whereas this is not the case with bonded fabrics To find out the true character of fabric, it is necessary that the fabric has to be subjected to certain test as highlighted by the Bombay Textile Research Association in their report dated 20-12-1992 in which they stated that the
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egnation, coating, covering or lamination with plastic or varnish and benefit of Sr. No. 10 of Notification No. 52/84-C. E. was extended. This order was confirmed by the Tribunal vide Final Order No. E/962/97-D, dated 5-11-1997. Accordingly, we are of the view that the Revenue has not succeeded in proving that the impugned product is impregnated, coated, covered or laminated with plastics or varnishes and therefore, we find no reason to interfere with the impugned order. The appeal filed by the Revenue is thus, rejected.
It is evident from the above judgment that the process of bonding using an adhesive does an that the product has been impregnated, coated, covered or laminated. Therefore, the contention of the authority to exclude the impugned product from chapter heading 5705 by way of note 1(h) is completely erroneous.
4) Without prejudice to the above if the product equally merits classification under 2 different chapter headings, as per the interpretative rules, the chapter occu
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apter headings, then the product will be classified under the heading which occurs last in the numerical order among those headings. The rules read as follows:
3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference t
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r which was attended by Sh. S.S. Gupta, Chartered Accountant, Karan Awatani, C.A on behalf of the Appellant and Sh. Clint D'silva, Assistant Commissioner and Smt. Anagha Jakhadi, Range-IV, Division-VI, CGST Mumbai East as jurisdictional officers.
7). The Appellant reiterated their written submission and vehemently argued that their product is different from PVC Flooring, mentioned under HSN 3918, and thus the order of AAR classifying the same under 3918 should be set aside. They pleaded that their arguments were not covered in the findings of the AAR so they have come before the Appellate authority with same grounds and arguments. They further submitted that they had no dispute about classification of PVC flooring under HSN 3918 but their product being different from PVC flooring should not be classified under HSN 3918. They argued that coir mat attracts GST @ 12%, similar sports material attracts GST @ 12% so their product should also attract GST @12% as the use is same. They exp
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the use of these words. Since, there is no cotton in the goods in question, same does not merit classification under entry no. 146.
DISCUSSION AND FINDINGS
9. We have heard both the parties and also seen the sample(s) of their product produced by the Appellant. The issue before us is to decide whether the goods in questionare classifiable under Tariff Item 3918 as held by AAR, or 5705 as claimed by the Appellant.
10. In the facts of the case of their appeal, the appellants have introduced themselves as a company engaged in the manufacture of floor mats/ (floor coverings) made of (PVC textiles) PVC, known as PVC Carpet Mats or Floor coverings or textile floor coverings of PVC. They also advertise their product on their website as 'Mats' having sleek carpet like finish. On perusal of the sample produced before us by the Appellant, we observe that it is in the form of a plastic web on exposed surface and with a sheet-like backing of plastic. The manufacturing proces
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5702:
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, 'Schumacks”, “Karamanie” and similar hand-woven rugs;
5703:
Carpets and other textile floor coverings, tufted, whether or not made up;
5704:
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up; and finally,
5705:
Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of handloom
Thus it can be seen that the appellant would have us classify the product under the entry 'other carpets and other textile floorings', i.e. other than those falling under headings 5701 to 5704; whereas the AAR has preferred the classification as 'floor coverings of plastics'.
12. In the absence of any definition for the terms in the tariff, let us look at the meaning of 'floor coverings&#
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introduction of machine-made products, however, it has been used almost exclusively for a floor covering. Both in Great Britain and in the United States the word rug is often used for a partial floor covering as distinguished from carpet, which frequently is tacked down to the floor and usually covers it wall-to-wall. In reference to handmade carpets, however, the names rug and carpet are used interchangeably.
(ii) Wikipedia defines the terms as below2.
Flooring is the genera/ term for a permanent covering of a floor, or for the work of installing such a floor covering. Floor covering is a term to generically describe any finish material applied over a floor structure to provide a walking surface. Both terms are used interchangeably but floor covering refers more to loose-laid materials.
Materials almost always classified as flooring include carpet, laminate, tile and vinyl.
Carpeting
Carpet is a soft floor covering made of bound carpet fibers or stapled fibers. Carpeting refers
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used to cover the floor of a room, such as a carpet or tiles'
In view of the above definitions, it is clear that floor coverings is a wide term and includes carpets, mats, rugs used to cover a floor area. Therefore, it will have to be the material or form of the floor covering which will decide the correct classification.
13. With this in mind, let us examine the claim of Appellant for classification of the said goods under HSN 5705.
13.1 At the outset we must place on record that to avoid classification disputes under the GST regime, the Customs Tariff has been adopted for descriptive classification of goods under GST. Further, in case of any doubt, and for the exact classification of any goods, reference needs inevitably to be made to the Section and Chapter Notes provided therein, as has been done in this case by both the appellants and the Maharashtra AAR.
13.2 In this context it is seen that Chapter 57 of the HSN falls under Section Xl of the Customs Tariff. Section Note
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e term “carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article……
(emphasis supplied)
They have also, additionally, clarified during the personal hearing that they are not claiming their goods to be carpets. Rather, their claim is that their product falls in the category of 'other textile floor coverings .
13.4 We shall therefore need to turn our attention to understanding what constitutes textiles and textile materials. The definition of 'Textile' cited by the appellant is as follows:
“A textile was originally a woven fabric, but the terms textile and the plura/ textiles are now also applied to fibres, filaments and yarns, natural and manufactured and most products for which these are a principal raw material”
We also find that the definition of 'Textile' and 'Textile material' as available in The Fairchild Books Dictionary of Textiles is as under:
Textile-
Derived f
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n which T-shaped monofilaments result in the intermediate process. It is not the case of the appellants that that they manufactured the non-woven product (PVC web) by use of monofilament yarns. There are no identifiable fibres, filaments or yarns in the exposed surface of their product and the web like structure made from 100% PVC therefore does not qualify for the textile materials as specified in Note 1 to Chapter 57.
14. As regards the Bill of Entry produced by the appellant during hearing for goods imported by their sister concern under CTH 5703, it is observed that neither CTH 5703 is claimed by the appellant nor the detail facts of the goods mentioned in the BE like test report etc. are presented before us to arrive at a conclusion that the goods imported under the said BE are similar to that of the goods in question, excepting the difference of process as claimed by the appellant. Therefore, the said Bill of Entry is of no help to the appellant. The Explanatory notes cited by t
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as compelled them to approach AAR for classification. The only change noticed and which was discussed during hearing also, is the higher rate of GST under HSN 3918 than under HSN 5705. But the rate of duty/tax cannot be a criterion for deciding the classification of any product. The classification has to be decided as the terms of headings, subheadings and tariff items and the relevant section/ chapter notes/sub notes in terms of the interpretative rules to the Customs Tariff.
16. As regards the entry no. 146 of Schedule II of the CGST rate notification 01/2017, the appellant has claimed that the semi colon has divided the entry in two parts and they are covered under the first part i.e. 'Other carpets and other textile floor coverings.' They have cited two judgments of Tribunal in their support that use of semi colon between two entries makes the sentences separate and they have to be read disjunctively. We have observed in above paras that the goods in question are neither c
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claim that their goods are not impregnated, coated, covered or laminated to escape the exclusion clause provided under Section XI vide Note 1(h). But this claim is against their manufacturing process which states that “under stage 2, the web formed in Stage 1 is impregnated with a lamination of clear coat of liquid PVC”.
19. As regards the argument of the appellant that if product equally merits classification under 2 different chapter headings, as per interpretative rules, the chapter occurring later will apply, we observe that there is no such case of merit classification of the said goods under 2 different chapter headings equally. Instead, the said goods are specifically classifiable under 3918 as PVC floor coverings, and invoking Rule 3 is not necessary when classification can be decided under Rule 1 itself.
20. In view of the above discussion, we hold that the PVC Mats manufactured by the appellant, a sample of which was produced before us, are specifically covered under HSN 39
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