9911796707
TMI Blog2003 (5) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these 3 appeals, filed by M/s. Hemkunt Industries, the issue involved is whether Decorative Plastic Photo Frames are classifiable under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act as claimed by the Appellants or under Heading 83.06 of the Tariff as confirmed by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... haracter is not correct as it has only the decorative value; that steel frame by itself cannot be said to be an incomplete photo frame whereas plastic portion without steel frame can be said to be a complete photo frame; that thus plastic import essential character to the article and not to the steel. 3. Countering the arguments Shri Vikas Kumar, learned SDR, submitted that as per Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er from steel sheet only. He relied upon the decision in the case of Technocraft Industries v. CCE, Mumbai, 1998 (98) E.L.T. 772 and P.P. Products v. CCE, Allahabad, 2000 (118) E.L.T. 63 (Tribunal). Reliance has also been placed on the decision in the case of CCE, Bangalore v. Drawcans Pvt. Ltd., 2000 (119) E.L.T. 655 (Tribunal) wherein HDPE Screws with Aluminium cladding have been classified unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the frame as per Order-in-Original Nos. 333-334/99, dated 31-12-99 is made of plastic. The plastic portion has been covered completely by wrapping of velvet cloth. Front side of the impugned goods is made of steel sheet. The Revenue is classifying the product under Heading 83.06 as the steel sheet is visible portion and gives essential character to the product in question. As per Rule 3 (b) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able as an article of plastic only because plastic gives the essential character to the product. HSN Explanatory Notes below Heading 83.06 to the effect that frame of base metal remains in the group if fitted with supports or with backings of paper board or other material is not applicable in view of the fact that frames in question are not of base metal. We, therefore, hold that the photo frames ..... X X X X Extracts X X X X X X X X Extracts X X X X
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