Classification of Card Cans/Silver Cans under Chapter 84 of Central Excise Tariff Act, 1985 or as articles of Plastic or Aluminium

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....nt of India Central Board of Excise & Customs New Delhi Subject : Classification of Card Cans/Silver Cans under Chapter 84 of Central Excise Tariff Act, 1985 or as articles of Plastic or Aluminium. Doubts have been expressed as to the correct classification of Card Cans/Silver Cans used in the collection of Cards or Silver in Textile Mills under Heading 84.48, or as article of plastic or alum....

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....se products being exclusively used with cards of textile machinery for collecting silvers, note 2(n) to Chapter 39 which states that it does not include article of Section XVI i.e. machinery mechanical and electrical appliances, and HSN Explanatory notes at page 1251 wherein cylinders and drums for cards are shown as coolers by Heading 84.48. However classification under Heading 84.48 was objected....