1996 (1) TMI 221

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..... : G.P. Agarwal, Member (J)]. Being aggrieved with the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals) extending the benefit of Notification No. 132/86, dated 1-3-1986, the Revenue has filed the present appeal. 2. Appearing on behalf of the Revenue, Shri Sanjeev Sachdeva, SDR submitted that the subject product in the instant case is Bakelite Handles and Knobs .....

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..... the same sub-heading and other parts would be classifiable under Heading 8314.99. In other words, his submission was that since the disputed product, namely, Bakelite Handles ad Knobs are manufactured for the use in pressure cooker, sauce pans and fry pans, the same should be classified under the sub-heading 8314.99 . In reply, Shri J.S. Agarwal, Ld. Counsel submitted that the applicability of .....

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..... case it was the submission of the Ld. Counsel for the respondents that the subject products are wholly made of plastics and could be used for sauce pans and fry pans also. The Revenue had not placed any evidence to support its contention that the subject product was not made wholly of plastics. 4. In the light of the foregoing we affirm the impugned Order-in-Appeal and consequently reject the a .....

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