2005 (5) TMI 382

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....llant. Shri V.S. Sejpal, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The issue in all these appeals filed by Revenue is challenge to the classification and consequent duty demands and penalty consequences on allegation of clandestine unaccounted removal and invoking the proviso to Section 11A(1) for the larger period of duty demands. They are being disposed by t....

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....p;On considering the section and lead notes to the HSN and CETA 1985, for the competing entries and considering the functions of the disputed items, it is found - (a)     Lemon squeezer and Handy juicer are made up entirely of plastic material with a pivot of metal screw/nail on which the two arms move, one arm having a recessed and the other arm a convex end. In the cup lik....

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....re found to be having a metal blade and a complete plastic body with hard indenture & holes etc. on usable surface, to give shape to vegetable/potato etc. being sliced & shaped into chips etc. or the rind being removed. The note to Chapter 82 & that the blade being not the only functional part, in the scrappers, induce us to classify these gadgets, as kitchenware of plastic, under having 3924.90, ....