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TMI Blog2017 (4) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... les of Aluminium. It is apparent that the description article for conveyance or packing of goods is more specific description - the bobbins of the kind manufacture by the appellant and consisting predominantly of plastic are classifiable under heading No. 3923.90. Consequently, the appeal of E/1654/2008 is allowed. Rejection of refund claim - Held that: - Since the appeal is E/837/2008 is in respect of consequent refund on the same ground, the same is also allowed. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 12.07.1996. Later on 5.3.1997, the Commissioner (Appeals) of Rajkot clarified that no order dated 12.07.1996 was issued by him. Later on vide order-in-appeal dated 14.02.2002, the Commissioner (Appeals) dismissed the appeal filed by the appellant against order dated 13.12.1996 wherein the demand of duty was confirmed against the appellant. The matter was thereafter agitated before Tribunal and Tribunal remanded the matter back to Commissioner (Appeals) to pass order on merit. As the order dated 14.02.2002 of Commissioner (Appeals) was passed for non-prosecution without going into metirs. In remand proceedings, Commissioner (Appeals) vide order dated 27.01.2006 held that OIA No. 388/96 (233-AHD)CE/Commr.(A).AHD dated 16.08.1996 clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification lists and approved under heading no.7616.90 and confirmed the demands for ₹ 8,57,029/-. The Commissioner (Appeals) vide Order dated 388/96 dated 12.07.96 has classified product under Chapter 39.23. The Assistant Commissioner vide order dated 12.12.96 again modified the classification of the product and approved under heading No.3923.90. 9 The appeal was filed by the department against impugned order on the ground that the adjudicating authority has erred in relying upon the Commissioner (Appeal)'s order No.388/96 dated 16.08.96 as the same was not issued by the Commissioner (Appeals), Central Excise, Ahmedabad and requested for reinstating the OIO NO.143 to 145/CL-D/93 dated 26.11.1993. I find that OIA dated 16.08.96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel argued that the said product is used to wind yarn for the purpose of conveyance. He argued that the said product is meant for packing and conveyance of yarn. He argued that each bobbin weights 109.8 Gms and out of that only 47.3 Gms is Aluminium. The balance of 56.02 Gms is plastic. It was argued by the Ld. Counsel that in these circumstances the product is correctly classifiable under heading No. 39.23 as plastic articles for conveyance or packing of goods. He further argued that a more specific heading of the product has to be adopted in preference to a general heading, in terms of Rule 3 (a) of the Rules of interpretation. He argued that the essential character test would apply only when a article is equally classifiable under tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numeri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e made to a residuary heading only when by liberal construction the specific Entry cannot cover the goods in question. Referring to Entry No.90 in the said case, which covered tabulating, calculating, cash registering, indexing and data processing, etc., other than computer machines, it was held that the words did not contain words of limitation and would cover every species of cash registering machines, irrespective of their mode of operation. In the absence of any limitation or qualification as to the different kind of cash registering machines, there was no reason for such qualification and limit the Entry to a particular kind of cash registering machine. However, computers had been specifically excluded and were separately dealt with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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