2000 (8) TMI 335

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..... [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of cellulose acetate phthalate. In the order impugned in this appeal the Commissioner (Appeals) has accepted the classification list filed by the manufacturer for the product under heading 29.42, overruling the classification determined by the Assistant Collector under heading 29. .....

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..... d-use. The fact that the goods figure in the pharmacopoeia is therefore also irrelevant. The Commissioner s reliance on note to chapter 39 is misplaced. That note defines plastic . We are, however, not concerned whether the product is plastic or not. Chapter 39 also covers goods, which are yet to be plasticised. Chapter 39.12 includes chemical derivatives of cellulose. It is not disputed that the .....

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