Classification of plastic card cans as articles of plastics, not machinery parts; exemption issue remained undecided.

Plastic card cans made from plastic sheets cut to size and fitted with accessories were classified by essential character as articles of plastics under sub-heading 3922.90, not as parts and accessories of auxiliary machinery under Heading 8448.00. The Section Notes to Section XVI exclude bobbins, spools, reels and similar supports of any material from Chapter 84, so the goods did not satisfy the criteria for classification as machinery parts. The notification-based exemption under Notification No. 132/86-C.E. was noted, but its conditions were not examined on merits and remained undecided.

---

---

Issues: Whether the plastic card cans were classifiable under Heading No. 3922.90 as articles of plastics or under Heading No. 8448.00 as parts and accessories of auxiliary machinery, and whether the notification-based exemption issue required a finding.

Analysis: The goods were made from plastic sheets cut to size and fitted with accessories, and their essential character was that of plastic articles rather than machinery parts. The Section Notes to Section XVI exclude bobbins, spools, reels and similar supports of any material from that Section, indicating that such goods are to be classified outside Chapter 84. On that basis, the product did not satisfy the criteria for classification as machinery parts under Chapter 84. The question of exemption under Notification No. 132/86-C.E. was noted, but the conditions for that exemption were not examined on merits.

Conclusion: The goods were classifiable under sub-heading No. 3922.90 and not under Heading No. 8448.00. The exemption question was left undecided.

---