1991 (2) TMI 253

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.... JDR, for the Respondent. [Order per: G. Sankaran, President]. -  M/s. Manipal Power Press have filed the instant appeal being aggrieved with the order No. M. CUS 1436/89, dated 11-8-1989 passed by the Collector of Customs (Appeals), Madras. 2. The appellants imported Dampening Sleeves made of plastics and the goods were assessed to customs duty under Heading 3926.90 of the First Sch....

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....87 would not be attracted in the present instance since the goods are not classifiable within Chapter 59 [for which reliance is placed on the Madhya Pradesh High Court's judgment in Raj Pack Well Ltd. v. Union of India - 1990 (50) E.L.T. 201 (MP)]. On the other hand, Shri Narasimhamurthy's submission is that even according to the appellants' admission the subject goods are non-woven textile articl....

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....ey may be covered by a more specific heading elsewhere in the Schedule. Heading No. 98.06 reads :- "Parts of machinery, equipments, appliances, instruments, and articles of Chapters 84,85,86, 89 and 90." Now, printing machinery and machines for uses of ancillary to printing are covered by Heading No. 84.33 which falls in Chapter 84. Sob-heading 8443.90 covers parts. Statutory Note (1)(e) to ....

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.... Chapters relating to textiles but only under the Chapter relating to plastics, namely, Chapter 39. The ratio of the judgment applies to the present goods also. Therefore, there is no cause for interfering with the original classification under Heading No. 3926.90 of the Schedule. Even so, by virtue of Statutory Note (1) to Chapter 98, the goods would be deemed, for the present purpose, to fall un....