1996 (9) TMI 371

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....or the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Unipol Plastic Industries Pvt. Ltd., the matter relates to the classification of the product referred to as Card Cans. The appellants were manufacturing Card Cans out of High Density Polythelene and Low Density Polythelene. These Plastic Card Cans were produced out of duty paid excisable goods fallin....

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....r Heading No. 8448.00, which covers the following :- Heading No. Description of Goods 8448.00 Auxiliary machinery for use with machines of Heading No. 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, jacquards, automatic stop motions, shuttle, changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of Heading No. 84.44,....

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....e manufacture of Plastic Sheets, which could be used for different purposes with other accessories, which the appellants had purchased from the open market. We consider that the goods in question do not satisfy the criteria of machinery parts for their classification under Chapter No. 84 and they are basically the articles of Plastics. Under Notification No. 132/86-C.E., dated 1-3-1986, the articl....