2001 (2) TMI 388

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....Parmeshwaran, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This appeal arises out of and directed against the impugned Order No. 285/96, dated 20-12-1996 passed by the Commissioner (Appeals), Bangalore. The Department has come in appeal on the ground that the issue has not been decided in terms of Board's Circular No. 16/88-C.Ex. 8, dated 10-8-1988. In that Cir....

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..... Nagaraj Bros. referred to above is not applicable to the facts of this case. Further more the issue has been properly analysed as can be seen from Pages 7, 8, 9 & 10 of the impugned order which is reproduced below :- Para 7 : Chapter Note 1(f) of Chapter 48 specifies that paper re-inforced plastic sheeting or one layer of paper or paperboard coated or covered with a layer of plastics, the ....

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.... Thus, I hold that photo albums have been rightly classified under sub-heading 4820.00. Para 8 : As in the case of Photo albums, ring binders and Lever arch files are said to contain (by the chemical examiner) 87.3% and 81.5% of paper. The HSN also reveals that ring binders find specific mention under Heading 48.20. Thus ring binders have been correctly classified under sub-heading 4820.00 o....

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.... prevailed in the cited case and the Hon'ble Supreme Court has accordingly held that moulded suit cases being predominantly made of plastic have held them to be plastic goods. Regarding common/trade parlance, the court has held that the yard stick of trade parlance cannot be treated as the only one. I do not see how this decision advances the Department's case. While no doubt the predominance crit....