2001 (7) TMI 855

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....nt. Shri A. Chopra, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The limited issue involved in the appeal is of classification of Bobbins made of the central Aluminium pipe and Flanges on both sides of laminated plastic with plastic material bushing. The appellants claimed classification under Heading 84.48 as parts of textile machinery. The Assistant Collector....

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....s would be classified according to their constituent materials. It appears that bulk of the Bobbins are made of paper Heading 48.22 covers such goods made of paper. The Chapters relating to other materials do not have a separate nomenclature for such goods and therefore where such bobbins are made of predominant constituent material such as Aluminum, they are taken to be covered under the residuar....