1997 (7) TMI 254

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.... the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Garware Plastics & Polyester Ltd., Bombay, the matter relates to the classification of the cover made of plastics for Video Cassette. The appellants were engaged in the manufacture of Video Cassette Covers made out of Polystyrene. They had classified these covers under Heading No. 39.22 of the Central Excise....

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....ding 8523.00 of the Tariff. The Tribunal had held that the goods were classifiable as other articles of plastics and articles of other materials of Heading No. 39.01 to 39.18. 4. We have heard Shri M. Jayaraman, JDR for the respondents/Revenue and have gone through the facts on record. In these proceedings, we are only concerned with the classification of the Outer Cover placed on the Vide....

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....ver could not be taken as a part of the Video Cassette. He also referred to the Tribunal's decision in the case of CCE, Bombay v. Garware Plastics & Polyester Ltd. - 1996 (84) E.L.T. 476 (Tribunal). Para-6 from that decision is reproduced below :- "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 ar....

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....o 9-2-1987. With effect from 10-2-1987, the Tariff Entry underwent a change and articles for the conveyance or packing of goods of plastics; stoppers, lids, caps and other closures of plastics were covered under newly inserted Heading No. 39.23. In the proceedings, we are concerned with the period prior to 10-2-1987. The Tribunal's decision aforesaid had to be seen in the light of this position. ....