2004 (9) TMI 436

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.... None, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against the Order-in-Appeal No. 629/2000 dated 9-11-2000 by which the Commissioner (Appeals) has not accepted the departmental appeal filed against the Order-in-Original No. 238/1998 dated 25-9-1998. The assessee had manufactured Gaskets and Backing rings classifiable under Chapter Headings 91....

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.... with Note 2 of Section XV of the CETA 1985, as parts of general use. The Assistant Commissioner, after detailed consideration, agreed with the assessee and had applied the ratio of the judgment rendered in the case of Plasticraft Industries v. CCE - 1991 (52) E.L.T. 84 (T) wherein it has been held that articles of mixies, grinders which are even though made up of plastics, are not parts of genera....

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.... are of general use. 2. We have heard the learned SDR in the matter. The assessee has requested the case to be decided on merits. 3. The learned SDR relied on the judgment rendered in the case of Castiplast Pvt. Ltd. v. CCE, Calcutta-I - 2000 (119) E.L.T. 423 (Tribunal) wherein the parts were found to be of general use and hence they were held to be classifiable under Chapter Headi....