1998 (6) TMI 207 - AT - Central Excise

Summary

Issues:
1. Classification of "Kwik Chipper and Slicer" under CET sub-heading 8212.11 and benefit of Notifications.
2. Classification of "Tape Dispenser" under sub-heading 3923.90 and benefit of Notification No. 53/88.

Analysis:

Issue 1: Classification of "Kwik Chipper and Slicer"
The dispute revolves around the classification of the product "Kwik Chipper and Slicer." The appellants argue for classification under CET sub-heading 8212.11, claiming benefits under Notification No. 107/88 and Notification No. 67/90. However, the impugned order places the item under CET sub-heading 8210.00 without allowing the benefit of the Notification. The Tribunal found that the item is a hand-operated mechanical appliance used for preparing food, specifically potatoes and vegetables, falling under the more specific description in CET sub-heading 8210. The HSN Explanatory Notes support this classification, emphasizing the mechanical function and design for fixing on surfaces. The presence of holes in the product indicates a mechanism for stability, aligning with vegetable or fruit slicers' classification under Heading 82.10. Consequently, the Tribunal upheld the Collector's classification and ruled out the applicability of Notification No. 107/88.

Issue 2: Classification of "Tape Dispenser"
Regarding the "Tape Dispenser," the appellants proposed classification under sub-heading 3923.90, seeking benefits under Notification No. 53/88. However, the impugned order classified it under CET sub-heading 3926 without discussing the Notification's applicability. The Tribunal determined that the product, primarily used for dispensing tape and not for packaging, does not align with the description under sub-heading 3923.90. Instead, it falls under sub-heading 39.26, covering "other articles of plastic." While affirming the lower authority's classification, the Tribunal remanded the matter of Notification No. 53/88 benefits to the Assistant Commissioner for further assessment. The appellants have the opportunity to demonstrate compliance with the conditions of Sl. No. 39 of the Notification to potentially avail of the benefits.

In conclusion, the Tribunal disposed of the appeal based on the above findings, clarifying the classification and benefit eligibility for the products in question.