9911796707
TMI Blog1996 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal against the order of the Collector (Appeals), Madras dated 18-12-1986. 2. The notice for hearing was duly sent to the appellants. Inspite of it, no appearance has been caused nor there is any communication received from them requesting for adjournment or otherwise. In the circumstances, we have gone through the Appeal Memo and further documents filed with it and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned DR stated that Chapter 82 covers tools and parts thereof. 7. We have considered the above submissions. We observe that HSN Chapter 82 covers `TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS OF BASE METAL : PARTS THEREOF OF BASE METAL ; and its Chapter Note 2 states that, Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se states that, Plastic safety razors presented without their blades (Heading 39.24) . 9. In the present case, it is the plastic handle of a razor and the Central Excise Tariff heading Chapter 39 which covers plastics has deviated from HSN inasmuch as, the equivalent of HSN Heading 39.24 was just not there in the Central Excise Tariff as it stood during the relevant period. On the other hand, C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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