9911796707
TMI Blog2000 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bobbins are used on spinning machines and the yarn is wrapped around the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 by them against the approved classification list. 3. Countering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 reference to (a), shall be classified as if they consisted of the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 that the goods were cleared by the appellants on the basis of clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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