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TMI Blog1997 (7) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by M/s. Garware Plastics Polyester Ltd., Bombay, the matter relates to the classification of the cover made of plastics for Video Cassette. The appellants were engaged in the manufacture of Video Cassette Covers made out of Polystyrene. They had classified these covers under Heading No. 39.22 of the Central Excise Tariff. The classification was approved by the concerned Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s other articles of plastics and articles of other materials of Heading No. 39.01 to 39.18. 4. We have heard Shri M. Jayaraman, JDR for the respondents/Revenue and have gone through the facts on record. In these proceedings, we are only concerned with the classification of the Outer Cover placed on the Video Cassette. The Video Cassette will be housed in its own container and is kept for safety ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of CCE, Bombay v. Garware Plastics Polyester Ltd. - 1996 (84) E.L.T. 476 (Tribunal). Para-6 from that decision is reproduced below :- 6. Coming to the merits of the case, we find that Heading 39.23 is specific to the type of goods under consideration by us. The outer covers are used only for packing these video cassettes for storage and for transportation. Heading No. 39 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yance or packing of goods of plastics; stoppers, lids, caps and other closures of plastics were covered under newly inserted Heading No. 39.23. In the proceedings, we are concerned with the period prior to 10-2-1987. The Tribunal s decision aforesaid had to be seen in the light of this position. 6. Taking all the relevant facts and considerations into account, we do not agree with the views take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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