1996 (9) TMI 274

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...., for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of the Collector (Appeals), Madras dated 18-12-1986. 2. The notice for hearing was duly sent to the appellants. Inspite of it, no appearance has been caused nor there is any communication received from them requesting for adjournment or otherwise. In the circumstances, we ....

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....nder 39.22 on the ground that it is an article of plastic. 6. In response to a query from the Bench, the learned DR stated that Chapter 82 covers tools and parts thereof. 7. We have considered the above submissions. We observe that HSN Chapter 82 covers `TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS OF BASE METAL : PARTS THEREOF OF BASE METAL'; and its Chapter Note 2 states that, 'P....

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....al. The HSN Heading 82.12 covers, " RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS". Its exclusion clause states that, "Plastic safety razors presented without their blades (Heading 39.24)". 9. In the present case, it is the plastic handle of a razor and the Central Excise Tariff heading Chapter 39 which covers plastics has deviated from HSN inasmuch as, the equivalent of ....