2003 (5) TMI 315

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..... .K. Agrawal, Member (T)]. In these 3 appeals, filed by M/s. Hemkunt Industries, the issue involved is whether Decorative Plastic Photo Frames are classifiable under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act as claimed by the Appellants or under Heading 83.06 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri R. Pal Singh, l .....

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..... lue; that steel frame by itself cannot be said to be an incomplete photo frame whereas plastic portion without steel frame can be said to be a complete photo frame; that thus plastic import essential character to the article and not to the steel. 3. Countering the arguments Shri Vikas Kumar, learned SDR, submitted that as per Adjudication Order the outer boundary of the photo frame is of plastic .....

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..... case of Technocraft Industries v. CCE, Mumbai, 1998 (98) E.L.T. 772 and P.P. Products v. CCE, Allahabad, 2000 (118) E.L.T. 63 (Tribunal). Reliance has also been placed on the decision in the case of CCE, Bangalore v. Drawcans Pvt. Ltd., 2000 (119) E.L.T. 655 (Tribunal) wherein HDPE Screws with Aluminium cladding have been classified under Heading 83.09 and not under sub-heading 7612.91. In reply .....

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..... -99 is made of plastic. The plastic portion has been covered completely by wrapping of velvet cloth. Front side of the impugned goods is made of steel sheet. The Revenue is classifying the product under Heading 83.06 as the steel sheet is visible portion and gives essential character to the product in question. As per Rule 3 (b) of the Interpretative Rules, composite goods consisting of different .....

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..... ential character to the product. HSN Explanatory Notes below Heading 83.06 to the effect that frame of base metal remains in the group if fitted with supports or with backings of paper board or other material is not applicable in view of the fact that frames in question are not of base metal. We, therefore, hold that the photo frames in question are classifiable under sub-heading 3926.90 of the Ce .....

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