Plastic cookware handles and knobs classified under Heading 39.26 qualified for exemption under the relevant notification.

Bakelite handles and knobs used in pressure cookers, sauce pans and fry pans were treated as articles of plastics classifiable under Heading 39.26 of the Central Excise Tariff Act, 1985 for the relevant period. The earlier classification under Heading 39.22 in a prior order involving the same assessee was noted, but the applicable tariff entry for the dispute period supported Heading 39.26. As the goods were classified under that heading, the associated benefit of Notification No. 132/86 followed, and the Revenue's challenge failed.

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Issues: Whether Bakelite handles and knobs used in pressure cookers, sauce pans and fry pans were correctly classifiable under Heading 39.26 of the Schedule to the Central Excise Tariff Act, 1985 and entitled to the benefit of Notification No. 132/86.

Analysis: The items were the same as those considered in an earlier order concerning the same assessee, where classification under Heading 39.22 had been upheld along with exemption. For the period in dispute, however, the relevant tariff entry was Heading 39.26, covering other articles of plastics and articles of other materials of Headings 39.01 to 39.14. On that basis, the lower appellate authority's view that Heading 39.26 was the proper classification was accepted, and the associated exemption benefit followed that classification.

Conclusion: The classification under Heading 39.26 was affirmed and the Revenue's challenge failed.

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