1997 (6) TMI 244 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi considered the classification of "bobbins" as articles of plastic. The party claimed the bobbins should be treated as articles of plastic due to plastic dominating in weight and value. The Assistant Collector initially held the item is not an article of plastic as it contains aluminium as well. However, the Collector accepted the party's contention. The Tribunal, following the Supreme Court's decision in Texplas (India) Pvt. Ltd. v. C.C.E., classified the bobbins as articles of plastic and allowed the appeal.