2003 (6) TMI 272 - AT - Central Excise

Summary

Issues: Classification of pouches and key cases of polyvinyl chloride.

Classification of Goods:
The judgment revolves around the classification of pouches and key cases of polyvinyl chloride manufactured by the appellant. The Commissioner (Appeals) had classified these goods as travel goods in Heading 4201.90 of the tariff, relying on the Explanatory Notes to Heading 42.02. However, the Tribunal disagreed with this classification, stating that the key cases and pouches of plastic should be classified under Heading 42.02, which deals with cases used in or related to travel. The Tribunal highlighted that pouches and key cases do not fall under the category of travel goods or handbags, as they serve different purposes and are not typically associated with travel or handbag usage.

Interpretation of Tariff Headings:
The Tribunal analyzed the differences between Heading 42.01 and Heading 42.02 of the tariff to determine the correct classification of the goods. It emphasized that Heading 42.02 encompasses various cases related to travel, such as shopping bags, valises, and tool bags, while Heading 42.01 specifically refers to travel goods, handbags, and similar containers. The Tribunal concluded that key cases and pouches do not align with the definition of travel goods or handbags, as they serve distinct functions and are not commonly associated with travel or handbag usage. Therefore, the Tribunal ruled that the goods made of plastic are correctly classifiable under Heading 3926.90, rather than Heading 4201.90 as determined by the Commissioner (Appeals).

Absence of Appellant Representation:
Despite being given notice, the appellant was absent and unrepresented during the proceedings. The Tribunal noted this absence but proceeded with the case based on the memorandum of appeal and the arguments presented by the departmental representative.

Decision and Conclusion:
After a detailed analysis of the classification criteria and the nature of the goods in question, the Tribunal allowed the appeal and set aside the impugned order of the Commissioner (Appeals). The Tribunal concluded that the key cases and pouches made of plastic are correctly classifiable under Heading 3926.90, deviating from the initial classification under Heading 4201.90. The judgment provided consequential relief in favor of the appellant, emphasizing the correct classification of the goods based on their characteristics and intended usage.