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TMI Blog2016 (3) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... of Kemrock Industries & Export Ltd Vs. CCE [2007 (3) TMI 260 - SUPREME COURT OF INDIA ] as held Fiber Glass Reinforced Plastic Articles, it was held that the Rule 3(b) of Rules for Interpretation of Tariff requires that composite goods, mixtures and goods put up in sets to be classified on the basis of materiel or component which gives the product its essential character. Following the said judgment, in the present case also the plastic being predominant in the product, Missile Container, it merits classification under Chapter 39, in view of above discussion and settled legal position of law, the order passed by the Ld. Commissioner (Appeals) is just and proper which needs no interference - Appeal No. E/1994/05-MUM - Final Order No. A/8556 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the said impugned order of the Commissioner (Appeals), appellant is before us. 3. Shri. G.K. Patil, Ld. Company Secretary for the appellant company appearing on behalf of the appellant submits that product in question though made of plastic and glass fiber but its end use is for storing arms and ammunition by defence services for that purpose the strength of the product is based on glass fiber which has important ingredients in the product and without glass fiber purpose of the product cannot be served. Therefore as per the use of the product, the classification has to be decided. He submits that on this very basis, the adjudicating authority has held classification of the subject goods under Chapter 70. Ld. Company Secreta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny container manufactured is liable to be classified depending upon the raw material used such as if container is manufactured predominantly made of plastic/Glass/Metal/Aluminium/copper/steel, the classification of the container will be based on the material used in the container. In case of this type of product if the goods is manufactured with various material then being composite product the classification shall be based on the predominant ingredient contained in the product. In the present case the pre-dominant input is plastic as compared to Glass fiber therefore the product Missile Container merit classification under Chapter 39 and not under Chapter 70. The submission of the appellant that classification should be based on the end us ..... X X X X Extracts X X X X X X X X Extracts X X X X
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