1997 (6) TMI 113

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.... Shri G.D. Sharma, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The issue involved in this appeal is the classification of `air washers' manufactured by the assessee. The claim of the assessees was that the goods were classifiable under Chapter 39, being made of plastic material, or in the alternative, under Heading 84.79 as parts of machinery having individual f....

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....0 CFM. 3. Shri Joshi fairly conceded that barring the body, the other parts were not made of plastic. The Supreme Court in their judgment in the case of Texplas (India) Pvt. Ltd. v. C.C.E. reported in 1996 (84) E.L.T. 18 (S.C.) has laid down as to what constitutes an article made of plastic. In terms of the judgment, it is clear that the impugned goods do not qualify as articles of plastic....