TMI Blog2007 (5) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... fit allowable in terms of Sec. 4(4) of CEA - E/567-568/2000 - 627-628/2007 - Dated:- 23-5-2007 - [Order per : P.G. Chacko, Member (J)]. - The dispute in this case relates to classification of bakelite handles for use in pressure cookers. The lower authorities classified them under SH 3924.90 of the First Schedule to the Central Excise Tariff Act and demanded differential duty from the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f bakelite handles for use in pressure cookers has already been held under Heading 39.22 of the CETA Schedule in the case of Amrapali Industries (supra). In the case of Dalal Industries Corporation (supra), it was held that Headings 73.21 and 76.15 were applicable to products of iron or steel and aluminium respectively and not to products of plastic which were classifiable under Chapter 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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