1986 (11) TMI 180

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....ondents. [Order per : V.T. Raghavachari Member, J.]. - In the classification list No. 2/79, filed by the appellants, M/s. Husena Metal Works, Bombay, they had described the excisable goods manufactured by them as well as other goods which, according to them, were non-excisable. One of the non-excisable goods described by them was "Johnson Plast Cartridge (Adhesive tape)". Approval in respect....

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....The same is now, on transfer, before us as this deemed appeal. 2. The appellants did not personally appear for the hearing before us, but had sent a letter dated 24-9-1986 reiterating their contentions. We have heard Shri A.K. Rajhans, JDR for the Department and have perused the records. The appellants had produced before us samples of the product also for our perusal. 3. Tariff item 46....

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....c spools. The spools containing these tapes are fitted into the subject goods before sale to customers. The case for the department is that the subject goods are therefore containers for the said spools and would therefore merit classification under tariff item 46-CET. This is the decision of the Assistant Collector. In their appeal dated 12-8-1980 against the same the appellants contended to the ....

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....ot be ejected through both ends of the cartridges but through one end of the cartridge only. This is achieved by suitable fabrication of the subject goods and the spools to be fitted therein. In the circumstances the contention that the goods as they are manufactured would not be containers as they are uncovered at both ends is of no substance. The subject goods are manufactured in such a way that....