2015 (8) TMI 533 - SCH - Central Excise

Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Held that - tribunal rightly classified under Chapter Heading 4201.90 and 4010.00 and 5908.00 respectively. It is misconceived on the part of the appellant argued that simply because of plastic was one of the inputs it would still retain its characteristics as plastic and should have been classified under Heading 3926.90. - Not only the products manufactured are wholly from the plastics, after the manufacture it lost its identity as plastic insofar as and has not known in the market any longer - Decision of tribunal 2000 (6) TMI 301 - CEGAT, MUMBAI sustained - appellant should be extended the benefit of the Modvat credit, in this connection, if the assessee is entitled to such Modvat credit otherwise, the same shall be given to him. - Decided against Assessee.

Summary

The Supreme Court upheld the classification of products by the appellant under specific Chapter Headings, dismissing the appeal. The appellant's argument based on plastic inputs was deemed misconceived. The court also mentioned the possibility of Modvat credit for the appellant if entitled.