1996 (3) TMI 214

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....: Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. GSM-2177/89, dated 31-10-1989 of Collector (Appeals). 2. The appellants had claimed exemption under Serial No. 38 of Notification 132/86-C.E., dated 1-3-1986 in the case of certain articles like Tanks, Wash Basins, Domes, Channels, Water Tanks, etc. The Assistant Collector while classifying such articles u....

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....hat the subject goods be classified under 7014.00 of the Schedule to the Tariff Act. 4. The DR submits that the impugned goods are not made wholly of plastic but are also made out of fibre glass falling under 7014 and therefore, these cannot be considered as articles made of goods falling under 39.01 to 39.15. The Collector (Appeals), therefore, has correctly denied exemption to these goods ....