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TMI Blog1999 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants and whether benefit of Notification No. 15/94-C.E. is admissible. 2. Shri G. Shiv Das, ld. Advocate submitted that Filter Screen, though made of Plastic, is meant to be exclusively used in the Filter Equipment; namely, Hydrosol; that it is cut to size and is fitted on the filter equipment; that General Notes to Section XVI in paras A B in H.S.N. specifically provides that subject to certain exclusions provided for in the Notes to Section XVI and Chapters 84 and 85, the Section would cover all mechanical or electrical machinery, plant, equipment, apparatus and appliances and parts thereof: that Notes further provide that the goods may be of any material and parts of plastics are also covered; that H.S.N. General Explanatory No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanical or electrical appliances) ; that in view of this, the Board had issued a classification vide F.No. 114/18/86-CX 3, dated 18-4-1986 that plastic components which are parts of general use would fall under chapter 39 and all other articles of plastics which are in the nature of components or parts would get classified along with the machinery/equipment/apparatus etc; that the same reasoning was followed in a susbequent clarification in 1989 in which plastic housings/covers of cassettes were clasified to be classifiable under chapter 85, being integral parts of the cassettes. Finally he submitted that if the impugned goods are held to be classifiable under Chapter 39, the benefit of Notification No. 15/94 (Sl.No.l4) will be admissible. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the impugned product after examination and considering the submissions made by the Appellants. Finally he mentioned that Sl. No.14 of Table Annexed to Notification No.l5/94-C.E., dated 1-3-1994 provided Nil rate of duty to all goods, except a few, falling under Heading 39.23, 39.24 or 39.26 subject to the condition that no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under Rule 57-A of the Central Excise Rules; that the condition of the Notification cannot be satisfied as the imported goods were not manufactured from duty paid goods and as condition has not been satisfied, the benefit of Notification cannot be extended to the impugned goods. 4. In reply, Shri Shiv Dass, ld. Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to their constituent material." 6. It has been emphasised by the ld Advocate, appearing for the Appellants, that as per H.S.N. General Notes for Section XVI, the said section covers all mechanical or electrical machinery plant, etc. and parts thereof and the goods may be of any material. But these General notes are subject to certain exclusions provided for in the Notes to the Section and to Chapter 84 and 85 and apart from goods covered more specifically in other sections. We observe that the H.S.N. while dealing with the parts of filtering or Purifying Machinery and Apparants, for liquids or gases has specifically excluded filtering elements which are to be classified according to their constituent material. The ld. Advocate had tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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