1997 (6) TMI 113

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..... , Member (T)]. The issue involved in this appeal is the classification of `air washers manufactured by the assessee. The claim of the assessees was that the goods were classifiable under Chapter 39, being made of plastic material, or in the alternative, under Heading 84.79 as parts of machinery having individual function, not elsewhere specified. The Assistant Collector, however, classified .....

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..... ot made of plastic. The Supreme Court in their judgment in the case of Texplas (India) Pvt. Ltd. v. C.C.E. reported in 1996 (84) E.L.T. 18 (S.C.) has laid down as to what constitutes an article made of plastic. In terms of the judgment, it is clear that the impugned goods do not qualify as articles of plastic. 4. As regards the alternative classification between Heading 84.15 which covers air-co .....

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