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TMI Blog1998 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... C Connection (3) Plastic Waste Pipe (4) Plastic Bottle Trap and (5) Plastic Bend under sub-heading 3926.90 claiming NIL rate of duty under Notification No. 53/88, dated 1-3-1988. Since it appeared that the impugned goods are made of plastic and the goods are sanitary fittings as seen from the invoices, a show cause notice dated 17-10-1989 was issued asking them to show cause as to why they should not be classified under sub-heading No. 3922.90 @ 20% ad valorem in terms of Notification No. 53/88, dated 1-3-1988 and the concessional rates under Notification No. 175/86, dated 1-3-1986, as amended, should not be denied. The A.C. classified these products under sub-heading No. 3922.90 @ 20% ad valorem and also allowed benefit under Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... description. 5. Just because parts are specifically included in the headings for sanitaryware in respect of items of Chapter 73, 74 and 76 and no such inclusion is there in respect of Chapter 39, one cannot say that scheme of tariff is different in respect of parts of sanitaryware of plastic, particularly in view of the reasons given above. 6. Ld. Counsel for the respondents submitted that amongst the products manufactured by the respondents are the parts of sanitaryware which have been claimed for classification under sub-heading No. 3926.90. The Asstt. Commissioner who decided on the classification of the said products came to a finding that the parts of sanitaryware should get classified under 3922.90 being parts of sanitaryware tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 85 to be classified under Heading 3926.00 under an order made under Section 37B of Central Excise Act, 1944 [reported at 1994 (73) E.L.T. T-25]. Delhi Collectorate Trade Notice No. 68/94-C.E., dated 1-12-1994 reported at 1995 (75) E.L.T. T-32 Plastic pipes used for protecting electric installations are classified under Chapter Heading 3926.00, the residuary heading. Thus residuary Heading 3926.00 is being chosen for classification of those products not clearly discernible to fall under other headings. In sub-heading 3925.30 where parts are mentioned there is no mention of parts in other sub-headings in Heading 39.25 and therefore parts of other products of sub-heading under Heading 3925.00 will come under 39.26 only. Therefore pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e classifiable under sub-heading 20 then other parts would naturally fall under sub-heading 90 which covers OTHERS . The analogy drawn from those of other items and cases therefore does not help us in clinching the issue in respect of the items in question. In other words in general we cannot say that all parts of sanitaryware are excludible from 39.22 or will fall under 39.26. We have to examine each item on merits. Since in the present case plastic float ball can be used not merely in sanitaryware but also in water tanks, etc. and similarly, the PVC pipes and connections are of multiple uses and the department has not produced any evidence to show that the items in question have been specifically designed so as to be usable only with san ..... X X X X Extracts X X X X X X X X Extracts X X X X
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