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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 ..... espondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/124/05 dated28/2/2005 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein Ld. Commissioner (Appeals) allowed Revenue's appeal by setting aside the Order-in-Original No. CEX/VC/117/2000 dated 20/4/2000. 2. The brief fact is that the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned goods under Chapter 39 relying on the judgment of Kemrock Industries & Export Ltd Vs. CCE [2001 (134) ELT 52 (Tri. LB)]. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the issue of classification of the product in the present case is squarely covered by the judgment of Hon'ble Supreme Court in case of Kemrock Industries & Export Ltd Vs. CCE [2007 (210) ELT 497 (S.C.)]. He further submits that as per the composition of the product the plastic used is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposite 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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