1998 (6) TMI 207

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....Shri H.K. Jain, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issues for determination in the above appeal which arises out of the order passed by the Collector of Central Excise (Appeals), Bombay are as under :- (i) Classification of the product described as "Kwik Chipper and Slicer" - according to the assessees the product falls for classificat....

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..... Their findings are as under :- "Kwik - Chipper and Spicer" - This has been explained to be the slicer for potatoes as well as other vegetables and the appellants' claim that it is covered by the description occurring in sub-heading 8215 which covers :-    "82.15 8215.00 Spoons, forks, ladles, skimmers cake-servers, fish-knives, butter-knives, sugar tongs and si....

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....to the appliances having mechanical function and design for fixing on wall or other surface etc. We have seen the product in dispute and find that there are two holes at the base of the Kwick Chipper and Slicer. The learned Consultant explains that the purpose for providing holes is to fit rubber stopper. We find that this can only be for the purpose of fixing the chipper/slicer to a surface to pr....

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...., caps and other closures of plastics" while the product in question is only used for dispensing the tape and is not a packing material. The tape is contained in a plastic body and is periodically dispensed as and when required, by a mechanism when the tape dispenser is operated. In no way can this be considered as an article for conveying or packing of goods, hence classification under heading cl....