TMI Blog1996 (9) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by M/s. Unipol Plastic Industries Pvt. Ltd., the matter relates to the classification of the product referred to as Card Cans. The appellants were manufacturing Card Cans out of High Density Polythelene and Low Density Polythelene. These Plastic Card Cans were produced out of duty paid excisable goods falling under Heading Nos. 39.01 to 39.12 of the Schedule to the Central Excise Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of Goods 8448.00 Auxiliary machinery for use with machines of Heading No. 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, jacquards, automatic stop motions, shuttle, changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of Heading No. 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t purposes with other accessories, which the appellants had purchased from the open market. We consider that the goods in question do not satisfy the criteria of machinery parts for their classification under Chapter No. 84 and they are basically the articles of Plastics. Under Notification No. 132/86-C.E., dated 1-3-1986, the articles of plastics falling under sub-heading No. 3922.90 attract rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before modifying the classification which he should have done. We also find that the classification list had been modified and no appealable order had been passed. However, as we have taken a view on merits of the case, we are not going into this aspect of the matter. 5. Taking all the relevant considerations into account, we consider that the goods in question are classifiable under sub-headi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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