2000 (6) TMI 339

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.... for the Respondent. [Order]. - Respondents imported article of plastic which is also pre-printed with the various legends already on record. It shows that the article is made of fine leather and that it is marketed by a known Chain of "Marks & Spencer" under the brand name of St. Michael. 2. Shri S. Kannan, learned DR reiterates the ground of this Revenue appeal and submits that sin....

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....em which facilitates display of the product in the retail outlet by hanging in the show case. Therefore, the item is both hanger as well as printed pack made of plastic, thus qualifying under Sl. No. 68 for which there is total duty exemption. 4. I have considered the submissions. In particular since the matter is concerned with exact nature of the product imported, I have examined the sam....

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....unds made in the Revenue appeal is that the article is used for packing and conveyance material. In view of the fact that it does not offer closure of the leather article from all the sides, it is not possible to hold that it is a packing material. On the other hand in view of the detailed description examined above, it is clear that the item qualifies as a hanger or a printed bag made of plastic ....