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TMI Blog2000 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The issue involved in this appeal filed by M/s. J.K. Synthetics is whether flanged bobbins manufactured by them are classifiable under heading 7616.90 as confirmed by the Collector (Appeals) in the impugned order or under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act as claimed by the appellants. 2. Shri Sanjay Grover, learned Advocate submitted that plastic flanged bob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value as against this the plastic material is 67.21% by weight and 85.29% by value. He, therefore, contended that the impugned product is rightly classifiable as other articles of plastic classifiable under sub-heading 3926.90. He finally submitted that the ratio of the decision in the case of C.C.E, Baroda v. Cotspun Ltd., 1999 (113) E.L.T. 353 (SC), is applicable as the clearances were effected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and contended that sub-heading 7616.90 occurs last and as such the goods will be classifiable under Chapter 76 only. 4. We have considered the submissions of both the sides. Rule 3(b) of the Rules for Interpretation reads as under :- "(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... movement to the hollow tube. As such hollow aluminium tube gives the essential character to the tube." We agree with this finding of the Collector (Appeals) and hold that the essential character to the impugned product is provided by the aluminium tube around which yarn is wrapped. Accordingly the product is classifiable under sub-heading 7616.90 as other articles of aluminium. However, we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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