2003 (5) TMI 315

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.... Appellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In these 3 appeals, filed by M/s. Hemkunt Industries, the issue involved is whether Decorative Plastic Photo Frames are classifiable under sub-heading 3926.90 of the Schedule to the Central Excise Tariff Act as claimed by the Appellants or under Heading 83.06 of the Tariff as confirmed b....

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....steel frame accord essential character is not correct as it has only the decorative value; that steel frame by itself cannot be said to be an incomplete photo frame whereas plastic portion without steel frame can be said to be a complete photo frame; that thus plastic import essential character to the article and not to the steel. 3. Countering the arguments Shri Vikas Kumar, learned SDR, ....

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....frame gets its essential character from steel sheet only. He relied upon the decision in the case of Technocraft Industries v. CCE, Mumbai, 1998 (98) E.L.T. 772 and P.P. Products v. CCE, Allahabad, 2000 (118) E.L.T. 63 (Tribunal). Reliance has also been placed on the decision in the case of CCE, Bangalore v. Drawcans Pvt. Ltd., 2000 (119) E.L.T. 655 (Tribunal) wherein HDPE Screws with Aluminium cl....

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....c and steel. The outer boundary of the frame as per Order-in-Original Nos. 333-334/99, dated 31-12-99 is made of plastic. The plastic portion has been covered completely by wrapping of velvet cloth. Front side of the impugned goods is made of steel sheet. The Revenue is classifying the product under Heading 83.06 as the steel sheet is visible portion and gives essential character to the product in....