2001 (1) TMI 320

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.... for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Sharman Synthetics, the respondent to this appeal imported five machines and associated equipment. The function of these machines, as described by the Asst. Collector in his order, which is not questioned by the department, is to subject plastic blanks to shaping, drilling, and turning and other operations, so as to fashio....

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....he department's contention that the buttons are made out of hard plastics and the machines should therefore be classified under heading 84.65. It is also contended that heading 84.77 is specific for certain machines, among which the machines under consideration are not included. 3. This was the basis upon which the classification claimed by the Asst. Collector was disputed initially, and s....

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....would all have to be excluded. We therefore find no merit in this argument. 4.  The Asst. Collector in his order had said that the plastic sheets were "semi-hard" or "semi-supple" to conclude that the plastic was not hard plastic. The terminology that he employs can be used to conclude the contrary. One could say with reason that "semi-supple" plastic is hard plastic. The Commissioner (App....