2005 (8) TMI 233

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....chana Wadhwa, Member (J)]. - The issue involved in the present appeal filed by the Revenue is correct classification of plastic handles manufactured by the respondents on job work basis and to be used by their customers in the manufacture of tooth brushes. Commissioner (Appeals) has set aside the order of the Assistant Commissioner classifying the same under sub-heading 39.26 as articles of plasti....

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....ings. On the other hand, Appellate Authority has observed that 'parts' and 'articles' are two different items. Though all 'parts' are 'articles' but all 'articles' cannot be a 'part'. He has further observed that the word 'article' conveys an idea of a complete goods which carried its in dependent utility function and capable of being bought and sold. As such, he held that plastic handle being a p....

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....pter 39. As such brushes are excluded but in our view, such exclusion will not apply to plastic handles as they cannot be considered brushes, as already discussed. On the other hand we find that as per Chapter Note 1(d)of Chapter 96, parts of general use as defined in Note 2 to Section XV or similar goods of plastic (Chapter 39) are excluded. Inasmuch as plastic handles is a part of brush, the sam....

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....shes of rubber or plastic molded in one piece are covered under Heading 96.03 (P1601) and the brush mountings or handles (classified according to constituent material) are excluded from Heading 96.03 (P 1602). It is, by now, well settled that HSN explanatory notes can be referred to and relied upon for the purpose of understanding the scope of the entries and for deciding upon the correct classifi....