https://www.taxtmi.com/caselaws?id=85804 The Tribunal determined that the plastic razor handle should be classified under Heading 3922.90 instead of Heading 82.05/00, as it did not qualify as a base metal article under Chapter 82. The decision was based on the analysis of relevant HSN and Central Excise Tariff headings, concluding that the plastic handle fell under Chapter 39 covering plastics. As a result, the appeal was successful, overturning the previous classification and establishing the appropriate classification for the plastic razor handle. en-us Tue, 17 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85804 The Tribunal determined that the plastic razor handle should be classified under Heading 3922.90 instead of Heading 82.05/00, as it did not qualify as a base metal article under Chapter 82. The decision was based on the analysis of relevant HSN and Central Excise Tariff headings, concluding that the plastic handle fell under Chapter 39 covering plastics. As a result, the appeal was successful, overturning the previous classification and establishing the appropriate classification for the plastic razor handle. Case-Laws Central Excise Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85804