1999 (8) TMI 420

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..... to these goods under Chapter 3925 which is more specific whereas the appellant desired the classification of general nature. In view of this, the goods cleared under Chapter 3925 will be dutiable and also includible in the value of clearances for availing of SSI benefits under Notification No.1/93. Therefore, the demand of Rs. 1,60,185/- is justified". 2. The facts of the case in brief are that the appellants are engaged in the manufacture of different type of various items of plastic. These items were being manufactured through injection moulding process. Such moulded goods were then processed and subjected to finishing. The appellants were filing declaration under Rule 174A and when examined Revenue found that various items were cl .....

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..... e adjudicating authority has not taken all the pleas of the appellants into consideration. He submits that benefit of Modvat credit of duty paid on raw-materials should have been allowed to them. He submitted that the appellants had sought classification of their product under Heading 3926.90 with benefit of Notification No. 53/88 dated 1-3-1988 but the Order-in-Original classified the same under Heading 3925.99. He submitted that even if the goods manufactured by them are classifiable under Heading 3925.99, the rate of duty will be at a rate of 10% ad valorem under Notification No. 53/88 and not 20%. Ld. Counsel also submitted that benefit of Notification No.175/86 dated 1-3-1986 has also been denied. Ld. Counsel submitted that the goods t .....

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..... ication of the products we have examined the Chapter headings and Chapter notes of Chapter 39 and 84. After scrutiny of the requirement of these two Chapters and examination of the use of the product, we hold that the classification of the products is as under: S. No. Description  Use   Sub-head No. (1) (2)   (3)   (4)   (i) Waste coupling In wash basin/sinks 3924.90 (ii) Gratings Floor gratings 3926.90 (iii) Taps Waster taps 8481.80 (iv) Ball cocks In water tanks 8481.80 (v) Showers For shower bath 3924.90 (vi) Shower arms For showers 3924.90 (vii) Flange Used alongwith taps 8481.99 (viii) Bottle taps In wash basin/sinks 3924.90 (ix) Shelf with tumbler .....

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