TaxTMI 
TaxTMI 
1989 (8) TMI 188
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.... Respondents. [Order per : G. Sankaran, Senior Vice-President]. - The only issue arising for determination in the present appeal is whether Polycarbonate Tubes (Bottle Guards) imported by the appellants were correctly classifiable under heading No. 84.19 of the First Schedule to the Customs Tariff Act, 1975 as it stood at the material time (as claimed by the appellants) or under Heading 39.01/0....
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....entioned in the order. Also on record is a leaflet on the "Instafizz" home soda-maker manufactured by the appellants. It is seen therefrom that the bottle containing water for aeration is inserted into the bottle guard which is then placed back in position and aeration with carbondioxide takes place thereafter. The leaflet also says that a built-in relief valve eliminates any possibility of excess....
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.... the respondent's contention is that there is nothing to distinguish these goods as parts of soda making machines and that they are merely tubes made of plastic which should, therefore, correctly fall under Chapter 39 of the Schedule which deals with resin, plastic materials and articles thereof. It is also submitted that it has not been shown that these tubes are for exclusive use with soda makin....
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....even if it has not been shown that they are exclusively designed for the said machines. According to Section Note 2(b) referred to earlier, such use has to be solely or principally with a particular kind of machine. Therefore exclusive usage is not necessary. The other point to be noted is that the length of the tubes, namely 210 MM would appear to rule out the possibility of use of the tubes as g....