TMI Blog1999 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals are involving common question of law and facts. They were heard together and are being disposed of by this common order. 2. The matter relates to the classification of the Card Cans and parts thereof. The appellants had sought classification thereof under sub-heading No. 8448.00 as accessories of textile machinery, the textile machinery being classifiable under Heading No. 84.45 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent separate items and they could not be considered as parts and accessories suitable for use solely or principally for the spinning machine. They have their separate identity and depending upon the material on which they were made, they were classifiable as articles of plastics or articles of aluminium as had been rightly held by the adjudicating and the appellate authorities. He also referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction even without these cans. These cans were in the nature of recepticals and did not participate as such in the mechanical functioning of the spinning machine. They could also not be called as accessories as has been discussed in para 7 of his order by the Collector of Central Excise (Appeals). 5. They were made of plastic or aluminium depending upon the requirement and even when they have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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