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of <h1>Tribunal classifies video cassette covers under Tariff Heading 39.23</h1> <h3>COLLECTOR OF C. EX., BOMBAY-I Versus GARWARE PLASTICS & POLYSTER LTD.</h3> COLLECTOR OF C. EX., BOMBAY-I Versus GARWARE PLASTICS & POLYSTER LTD. - 1996 (84) E.L.T. 476 (Tribunal) Issues: Classification of 'Video Cassette Cover' under Central Excise Tariff Act, 1985Issue 1: Authorization of the Commissioner and Application of MindThe appeal involved the classification of 'Video Cassette Cover' under the Central Excise Tariff Act, 1985. The Revenue claimed that the covers should be classified under Tariff Heading 39.23, while the Respondents argued for classification under Heading 3926.90. The Revenue contended that the authorization issued by the Commissioner was legal and proper, and the Collector had applied his mind before filing the appeal. The Revenue supported their argument by referring to case law examples where notings indicated the application of mind, even if not explicitly mentioned in the authorization.Issue 2: Merits of ClassificationThe Revenue argued that Tariff Item 39.23 specifically covered articles for the conveyance or packing of goods of plastics, which included the plastic covers for video cassettes. They emphasized that the covers were designed solely for the conveyance and storage of video cassettes, making them fit for classification under Heading 39.23. Additionally, the Respondents themselves had proposed this alternative classification during the appeal process. The Tribunal examined the records and concluded that the covers fell under the specific classification of Heading 39.23, meant for plastic articles used for packing and conveyance, rather than the general and residuary classification of Heading 3926.90.JudgmentThe Tribunal, after considering the arguments presented by both parties and reviewing the case records, held in favor of the Revenue. The Tribunal found that the covers were correctly classifiable under Heading 39.23, which specifically covered articles for the conveyance or packing of goods of plastics. The Tribunal dismissed the cross objections and set aside the Collector's order, ruling in favor of the Revenue's classification under Tariff Heading 39.23.
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