TMI Blog1996 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... as against 3926.90 held by the CCE(A). In respect of the second item the classification sought is 8483 as against 3926 as held by the lower appellate authority. 2. The Chartered Accountant appearing for the respondents brought to our notice judgment of the Tribunal in the case reported in 1990 (47) E.L.T. 595 and has pleaded that so far as cotton based laminated sheets are concerned by the judgment of this Tribunal the goods have been held to be classifiable under heading 3926.90. In this connection he referred us to para 15 to 17 of the said judgment which are reproduced below for convenience of reference : 15. Regarding the classification of cotton fabric based laminates in E/A 3439/89-C the Department has classified them under Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known, does not seem to emerge as such in that process. Unless plastic sheet emerges, the question of placing the goods under Item No. 15A(2) (rigid plastic sheets) would not, in our view, arise. 16. Accordingly, we hold that cotton fabric based laminated decorative boards are classifiable under sub-heading 3922.90 upto 28-2-1988 and sub-heading 3926.90 on and after 1-3-1988 as : - 39.26 - Other articles of plastics and articles of other materials of heading Nos. 39.01 to 39.14. 3926.90 - Other, 17. In the result the classification of the products in dispute in these appeals is as follows : (a) Paper based decorative laminated sheets/boards - Heading 4818.90 till 28-2-1988 and Heading 482 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue in the light of the shape in which the article is emerged and the purpose for which it is designed and the manner in which it is fitted on to the machinery in the functioning of the component as such. 5. The learned DR for the department has pleaded that the use of the article is related to the bearing and therefore it would be more appropriately classifiable under heading 8483. On a query from the Bench he has however, fairly conceded that the item in question does not become part of the bearing as such he urged that it is closely fitted on to the this component. He has pleaded that for this reason the item has to be more appropriately considered as part of the machinery rather than article of machinery. In this connection he refer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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