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TMI Blog1990 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... into required width and rolled on machine. This results into paper in the tube shape. These paper tubes then go through a chemical treatment which hardens the tube. These hardened tubes are then given a coating of resin or paint. Steel rings are then fixed on one end or both the ends, depending on the requirements of the customers. The resultant product is known as bakalised paper tubes for ring spinning (bobbins)." 2. The use of the tubes (bobbins) is for ring spinning in textile spinning frames to draw and wind the yarn over it. 3. The appellants filed a classification list claiming classification of their goods under TI 17(3) CET with benefit of exemption Notification No. 66/82-CE. Show cause notices were issued to the appellants askin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bobbins i.e. with and without tin sheets, are involved in these proceedings. 7. The learned representative argued that the goods in question are composite articles consisting of paper and other materials and, therefore, do not come under TI 17(3) or (4) of CET. To support his arguments the learned representative relied on a judgment of the Tribunal in Fibre Foils (P) Ltd. v. Collector of Central Excise, Bombay [1988 (36) E.L.T. 174 (Tribunal)]. Shri Chakraborty argued that the goods in question lose their identity as paper and were parts of accessories of a spinning machine. Therefore, according to him the basic nature of the goods was that of a part of the textile machinery and not that of an article of paper. Referring to Ministry's let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 17-12-1975) is relevant for the proposition. But the proposition is not relevant for the facts before us. This is so because everything made of paper cannot be termed as a paper product only. A watch or a cup-board made of stainless steel does not remain as an article of stainless, but is something else. 11. On common parlance test the learned Consultant relied on ISI specification 3625-83. This specification refers to paper tubes which are different from the bobbins manufactured by the appellants. Apart from this, in the facts of this matter and for the reasons which will be clear in the following paragraphs the ISI specification cannot serve as a guide to classification of the articles in question. 12. Taking up of the question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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