9911796707
TMI Blog1997 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... sident]. This is an appeal filed by the Department against the order of Collector (Appeals), Bombay dated 26-2-1990. 2. A notice for hearing was issued to the appellants on 18-11-1996 but nobody has appeared. In the circumstances, we have perused the case records and heard learned DR. 3. Learned DR stated that the respondents are manufacturers of Gelatin Capsules classifiable under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion that every plastic moulded item cannot be called as articles of plastic but, it can be said that the product is manufactured out of plastic. From plastic, various types of parts of machinery is also being manufactured and they are being classified as parts of the machinery and not article of plastic. Section VII, Notes on Plastic and Articles thereof, excludes the recognisable parts of machi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capsuling machinery. In view of the Note 2(b) of Section XVI, parts suitable for use for a particular kind of machine is to be classified with the machine of that kind. Since polystyrene pins are suitable for use solely for capsulation machinery they are correctly classifiable under Chapter sub-heading 8422.90 for example housing for capacitors, though being manufactured out of different base prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r merely because it is made of plastic unless it was covered or could be shown to fall under one of the headings and 39.26 being the residuary entry, would be attracted only if Chapter 39 was attracted in the first instance. Chapter 84, on the other hand, covers machinery and mechanical appliances and parts thereof as well and such machinery and part thereof could be made from any material suitabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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