CELLO PLASTOTECH Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) - Heard both sides. The issue involves classification of the impugned goods which the appellants claim to be household articles of plastic classifiable under sub -heading 3924.90 whereas the Department claims the same to be classifiable as furniture under sub -heading 9403.00.

(2.) AFTER hearing both sides at great length and perusal of related tariff entries and Explanatory Note to the HSN, we are of the opinion that the impugned goods are rightly classifiable as household articles of plastics under subheading No. 3924.90 as claimed by the appellants. As such, we set aside the impugned order and allow the appeal with consequential benefit to the appellants.

(3.) OUR order allowing the appeal was pronounced in Court on the date of hearing on 28 -11 -2002.