TMI Blog1998 (6) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... ram, Member (J)]. The issues for determination in the above appeal which arises out of the order passed by the Collector of Central Excise (Appeals), Bombay are as under :- (i) Classification of the product described as Kwik Chipper and Slicer - according to the assessees the product falls for classification under CET sub-heading 8212.11 and the benefit of Notification No. 107/88 read wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the slicer for potatoes as well as other vegetables and the appellants claim that it is covered by the description occurring in sub-heading 8215 which covers :- 82.15 8215.00 Spoons, forks, ladles, skimmers cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 15% 4. The appellants claim is that the item is a type of kitc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seen the product in dispute and find that there are two holes at the base of the Kwick Chipper and Slicer. The learned Consultant explains that the purpose for providing holes is to fit rubber stopper. We find that this can only be for the purpose of fixing the chipper/slicer to a surface to prevent slipping. HSN notes that clearly set out that vegetable or fruit slicers including potato chipper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a packing material. The tape is contained in a plastic body and is periodically dispensed as and when required, by a mechanism when the tape dispenser is operated. In no way can this be considered as an article for conveying or packing of goods, hence classification under heading claimed by the appellants is ruled out. The only classification applicable would be sub-heading 39.26 which cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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