1996 (9) TMI 274 - AT - Central Excise

Summary

Issues: Classification of plastic razor under Chapter 82 or Chapter 39.

In this case, the appeal was made against the order of the Collector (Appeals) regarding the classification of a plastic razor under the Central Excise Tariff. The dispute revolved around whether the plastic razor should be classified under Heading 39.22 or Heading 82.05/00. The appellants claimed classification under Heading 39.22, while the department argued for classification under Heading 82.05/00, contending that it covers razors with blades. The Tribunal noted that Chapter 82 covers tools and parts thereof, while Chapter 39 covers plastics. The Tribunal analyzed the relevant HSN and Central Excise Tariff headings to determine the appropriate classification for the plastic razor.

The Tribunal observed that the plastic razor handle, being a part of a razor, did not qualify as a base metal article under Chapter 82. The HSN Heading 82.12 specifically covers razors and razor blades made of base metal, excluding plastic safety razors presented without blades under Heading 39.24. Since the plastic handle of the razor did not fall under base metal, the Tribunal considered Chapter 39, which covers plastics. The Central Excise Tariff did not have an equivalent heading to HSN Heading 39.24 during the relevant period, but Heading 39.22 covered "other articles of plastics." The Tribunal referred to Chapter Note 11, listing various articles under Heading 3922, including household articles of plastics. Despite plastic razor handles not being explicitly mentioned, the Tribunal deemed them covered under this illustrative note.

Based on the analysis, the Tribunal held that the plastic razor handle should be excluded from Chapter 82 and classified under Heading 3922.90. Consequently, the appeal was accepted, overturning the previous classification under Heading 82.05/00 and establishing the appropriate classification as Heading 3922.90 for the plastic razor handle.