TMI Blog1998 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... am, Member (J)]. The respondents herein had filed classification lists effective from 1-4-1990 in respect of plastic articles such as PVC jars with caps, PVC shampoo bottles, plastic caps for shampoo bottles, etc. claiming classification under CET sub-heading 3923.90 attracting 15 % BED + 5% SED and plastic moulds for making chocolates claiming classification under CET Sub-heading 3926.90 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, then the goods were to be assessed to duty against Sl. No. 40 of the table to the Notification. It has been held by the Tribunal in the case of CCE, New Delhi v. Thermopack Industries [1998 (27) RLT 133] that it is the option of a manufacturer as to which Sl. No. of a Notification to avail of, for the purpose of exemption. We find that Sl. Nos. 39 and 40 are not similarly worded e.g. there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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