1999 (6) TMI 219

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....SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  These appeals are involving common question of law and facts. They were heard together and are being disposed of by this common order. 2.  The matter relates to the classification of the Card Cans and parts thereof. The appellants had sought classification thereof under sub-heading No. 8448.00 as accessories of te....

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....DR. Shri R.K. Sharma, learned SDR submitted that the Card cans and silver cans were independent separate items and they could not be considered as parts and accessories suitable for use solely or principally for the spinning machine. They have their separate identity and depending upon the material on which they were made, they were classifiable as articles of plastics or articles of aluminium as ....

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....he side of the machinery but they did not form part of such machinery which could independently function even without these cans. These cans were in the nature of recepticals and did not participate as such in the mechanical functioning of the spinning machine. They could also not be called as accessories as has been discussed in para 7 of his order by the Collector of Central Excise (Appeals). ....