TaxTMI 
TaxTMI 
1997 (12) TMI 281
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....t. None, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal filed by the Department against the order of Collector (Appeals), Bombay dated 26-2-1990. 2. A notice for hearing was issued to the appellants on 18-11-1996 but nobody has appeared. In the circumstances, we have perused the case records and heard learned DR. 3. Learned DR stated....
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....rene pins were classifiable under Chapter sub-heading 3926.90. 4. It was his submission that every plastic moulded item cannot be called as articles of plastic but, it can be said that the product is manufactured out of plastic. From plastic, various types of parts of machinery is also being manufactured and they are being classified as parts of the machinery and not article of plastic. Se....
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....able as parts of the machinery. Such polystyrene pins are wholly and solely used as part of the capsuling machinery. In view of the Note 2(b) of Section XVI, parts suitable for use for a particular kind of machine is to be classified with the machine of that kind. Since polystyrene pins are suitable for use solely for capsulation machinery they are correctly classifiable under Chapter sub-heading ....
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....es thereof. The Department is correct in pointing out that an article would not fall under this chapter merely because it is made of plastic unless it was covered or could be shown to fall under one of the headings and 39.26 being the residuary entry, would be attracted only if Chapter 39 was attracted in the first instance. Chapter 84, on the other hand, covers machinery and mechanical appliances....