9911796707
TMI Blog1998 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The issue involved in this appeal filed by M/s. Swarup Fibres Industries Ltd. is whether Vulcanised Fibre is classifiable under sub-heading 4823.90 as claimed by them or under sub-heading 3920.31 as confirmed in the impugned order. 2. Miss Monica Singal, learned Advocate, submitted that before 1-3-1988 there was a specific sub-heading in the Schedule to the Central Excise Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned product no component of the plastic is used. She further contended that before 1988 the product was classified under sub-heading 3913.30 which covers primary form of the plastic. If the impugned product was taken to be a primary form, subsequently it cannot be treated as a product of plastic. Referring to Rule 3(b) of Interpretative Rules, she submitted that as paper predominates, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vulcanised Fibre are classifiable under main Heading 3920 of the HSN and sub-heading 3920.72. It has been held by the Supreme Court in Collector of Central Excise, Shillong v. Woodcraft Products Ltd., 1995 (77) E.L.T. 23 (S.C.) that in case of dispute about classification of any product a reference should be made to the HSN on which the Central Excise Tariff is based. As the products of Vulcanise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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