1996 (4) TMI 177

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....i O.P. Arora, Dy. G.M., for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against order in Appeal No. SKM-1361/89-BI, dated 23-6-1989 of Collector of Central Excise (Appeals). 1.2 The issue involved in the appeal relates to classification of "Video Cassette Cover". The Assistant Collector in order-in-original classified these covers unde....

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....lied his mind. In their cross objection they also submitted that classification under Heading 39.23 was not in dispute before the original adjudicating authority. 2. Arguing for the Revenue Ld. D.R. submits that even though Collector has not indicated in the authorisation that order is not legal and proper the records of the case clearly indicate that he arrived at the conclusion through a....

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....ssification under Heading 39.23 he submits that this is not a new ground and it was discussed in the Collector (Appeals) order as the Respondents themselves had pleaded this alternative classification. 4. We have heard the Ld. D.R. and perused the records of the case. After going through the records of the case which indicate how this appeal came to be filed we are satisfied the notings ma....

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..... 6. Coming to the merits of the case we find that Heading 39.23 is specific to the type of goods under consideration by us. The outer covers are used only for packing these video cassettes for storage and for transportation. Heading 39.23 refers to articles for the conveyance or packing of goods of plastics; .......". This therefore specifically covers the outer covers made of plastics us....