1996 (1) TMI 224

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....M. Sharma, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (J)]. - This appeal is directed against Order-in-Appeal No. GSM-364/89-BD, dated 24-2-1989. The issue involves classification of Opacifiers. The appellants contended before the Asst. Collector that "prepared opalisers" manufactured by them are opacifiers specifically included under Chapter Heading 32.07. This contention ....

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.... however should not be given a restricted meaning but should be held to be only as an illustrative expression. Citing the meaning from "The Words & Phrases of Central Excise & Customs" given to the word "kind" in such situations, to illustrate he submits that the expression "of a kind" has to be given an extended meaning and ought not to be restricted only to three industries mentioned under 32.07....

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....l industry would get covered under 32.07. No extended meaning can be given to the expression "of a kind" since it is clear that opacifier is restricted to only such industries as are mentioned therein. He submits that the item would fall under 39.03. 4. We have heard both sides. For the sake of clarity we are reproducing the full description of Heading 32.07 :   "32.07 Prepar....