9911796707
TMI Blog2003 (5) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed by them or under sub-heading No. 3926.90 of the Tariff as confirmed by the Commissioner (Appeals), under the impugned Order. 2. The Appellants under their letter dated 1-5-2003 have requested to dispose of the appeal on the basis of Grounds of Appeal submitted by them. It has been mentioned in the Memo of Appeal by the Appellants that the issue of classification of impugned goods had been decided by the Assistant Commissioner of Central Excise earlier and the said Order had attained finality for the reasons that no appeal was filed by the Department against the said Order; that as such the Deputy Commissioner under the Order-in-Original No. 430/2000, dated 31-11-2000 had no authority to re-classify the goods and come to the differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of synthetic resin with fibre glass; that these products are known as products of fibre glass reinforced plastic in which weight and value of plastic material are substantially higher than the weight and value of fibre glass materials. The learned SDR, further, submitted that it has been held by the Supreme Court in the case of Dunlop India Limited v. Union of India - 1983 (13) E.L.T. 1566, that there is no estoppel in law against a party in tax matters. Reliance has also been placed on the decision in the case of Heli Plastics Limited v. CCE - 1993 (63) E.L.T. 178 (T), wherein the chemical tanks and reaction vessels have been classified by the Tribunal under sub-heading No. 3926.90 of the Tariff. 4. We have considered the submissions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The present matter is for the subsequent period. We, therefore, hold that the Revenue is within its right to change the classification of the product. Heading No. 39.26 of the Central Excise Tariff applies to other articles of plastics and articles of other materials of Heading No. 39.01 to 39.14. It has not been disputed by the Appellants that the impugned goods are made of plastics. Their main contention is that these are made according to the specific design for specific purpose which are covered by the Heading No. 84.17 and Heading No. 84.79. A perusal of these two headings reveal that the Heading No. 84.19 applies to machines, plant or laboratory equipment for the treatment of the materials by a process involving a change of temper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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