1999 (6) TMI 103

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....e, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the Order-in-Appeal dated 6-4-1995 passed by the Collector of Central Excise (Appeals). 2. In the impugned order the Collector of Central Excise held that supports of paper board, known as straw board strips/patties for use in Textile Mills for wrapping the cloth thereon is classifiable un....

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.... (S.C.)] and submits that the Hon'ble Supreme Court in this case held that when a Tariff Entry is patterned on HSN Explanatory Notes then the meaning which is given to in the HSN shall be preferred to resolve the dispute relating to Tariff classification. He, therefore, prays that the appeal be allowed. 4. Learned Counsel, appearing on behalf of the respondents, submits that the Tariff sub-h....

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.... "Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)". 8. We find that the Tariff Entry is the same as in HSN and the Explanatory Notes and the HSN Notes specifically exclude the flat support of various shapes used for similar purposes from the Heading 48.22. 9. The Hon'ble Supreme Court in the case of Woodcrafts Produ....