2000 (8) TMI 335

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..... Dr. H.J. Mehta and Shri M.R. Nadkarni, Consultant, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of cellulose acetate phthalate. In the order impugned in this appeal the Commissioner (Appeals) has accepted the classification list filed by the manufacturer for the product under heading 29.42, overruling ....

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....ith the classification of the goods between the two chapters which does not specify end-use. The fact that the goods figure in the pharmacopoeia is therefore also irrelevant. The Commissioner's reliance on note to chapter 39 is misplaced. That note defines "plastic". We are, however, not concerned whether the product is plastic or not. Chapter 39 also covers goods, which are yet to be plasticised.....