Plastic classification dispute: bakelite handles and knobs held outside Heading 8314.99 and entitled to notification benefit.

Bakelite handles and knobs were treated as articles of plastics under Chapter 39, because Note 1 to Chapter 83 applies only to parts of base metal and the goods were not base metal articles. Heading 8314.99 was therefore inapplicable. The Revenue produced no evidence to disprove the claim that the goods were wholly made of plastics, so the classification under Chapter 39 was maintained and the benefit of Notification No. 132/86 dated 1-3-1986 was upheld.

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Issues: Whether bakelite handles and knobs were classifiable under Heading 8314.99 or under Chapter 39, and whether the benefit of Notification No. 132/86 dated 1-3-1986 was available.

Analysis: Note 1 to Chapter 83 applies to parts of base metal. The product in question was not base metal, so Heading 8314.99 was held inapplicable. Chapter 39 covers plastics and articles thereof. The respondents' case that the goods were wholly made of plastics was not disproved by any evidence from the Revenue.

Conclusion: The product was not classifiable under Heading 8314.99 and the impugned order granting the notification benefit was upheld.

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