2004 (9) TMI 436

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..... This is a Revenue appeal against the Order-in-Appeal No. 629/2000 dated 9-11-2000 by which the Commissioner (Appeals) has not accepted the departmental appeal filed against the Order-in-Original No. 238/1998 dated 25-9-1998. The assessee had manufactured Gaskets and Backing rings classifiable under Chapter Headings 9114 and 8413.99 respectively of the Schedule to the CETA, 1985 and had availed t .....

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..... tant Commissioner, after detailed consideration, agreed with the assessee and had applied the ratio of the judgment rendered in the case of Plasticraft Industries v. CCE - 1991 (52) E.L.T. 84 (T) wherein it has been held that articles of mixies, grinders which are even though made up of plastics, are not parts of general use but are classifiable under Chapter Headings 84 and 85 as the case may be. .....

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..... ssee has requested the case to be decided on merits. 3. The learned SDR relied on the judgment rendered in the case of Castiplast Pvt. Ltd. v. CCE, Calcutta-I - 2000 (119) E.L.T. 423 (Tribunal) wherein the parts were found to be of general use and hence they were held to be classifiable under Chapter Heading 39. Likewise, in the case of CCE, Mumbai-IV v. Rex Rubber Works - 2002 (145) E.L.T. 573 .....

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