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TMI Blog2001 (2) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and directed against the impugned Order No. 285/96, dated 20-12-1996 passed by the Commissioner (Appeals), Bangalore. The Department has come in appeal on the ground that the issue has not been decided in terms of Board's Circular No. 16/88-C.Ex. 8, dated 10-8-1988. In that Circular it was mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case. Further more the issue has been properly analysed as can be seen from Pages 7, 8, 9 & 10 of the impugned order which is reproduced below :- Para 7 : Chapter Note 1(f) of Chapter 48 specifies that paper re-inforced plastic sheeting or one layer of paper or paperboard coated or covered with a layer of plastics, the later constituting more than half the total thickness will not fall unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 4820.00. Para 8 : As in the case of Photo albums, ring binders and Lever arch files are said to contain (by the chemical examiner) 87.3% and 81.5% of paper. The HSN also reveals that ring binders find specific mention under Heading 48.20. Thus ring binders have been correctly classified under sub-heading 4820.00 of the Central Excise Tariff. Para 9 : In respect of Lever arch file, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moulded suit cases being predominantly made of plastic have held them to be plastic goods. Regarding common/trade parlance, the court has held that the yard stick of trade parlance cannot be treated as the only one. I do not see how this decision advances the Department's case. While no doubt the predominance criterion prevails which has the backing of chapter notes, the trade parlance has not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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