ORDER
S.K. Bhatnagar, Vice President
1. This is an appeal against the order of the Collector (Appeals), Madras dated 18-12-1986.
2. The notice for hearing was duly sent to the appellants. Inspite of it, no appearance has been caused nor there is any communication received from them requesting for adjournment or otherwise. In the circumstances, we have gone through the Appeal Memo and further documents filed with it and perused the impugned order and heard the DR.
3. The learned DR states that the appellants are manufacturers of Safety Razor blades and plastic handles and the dispute relates to the classification of plastic razor Wilman II made out of plastic and described in the classification list effective from 1-3-1986 as Item No 21.
4. The appellants had claimed the classification under Heading 39.22 but the Assistant Collector did not accept the same and classified the same under Heading 82.05/00.
5. The Collector (Appeals) has also upheld the order. The department’s contention was that 82.05/06 heading covers razor (razor blades alongwith strips) whereas the appellants have claimed the classification under 39.22 on the ground that it is an article of plastic.
6. In response to a query from the Bench, the learned DR stated that Chapter 82 covers tools and parts thereof.
7. We have considered the above submissions. We observe that HSN Chapter 82 covers ‘TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS OF BASE METAL : PARTS THEREOF OF BASE METAL’; and its Chapter Note 2 states that, ‘Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool holders for hand tools (Heading No 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter’. Again General Explanatory note states that “this Chapter covers certain specific kinds of base metal articles, of the nature of tools, implements, cutlery, tableware, etc. which are excluded from the preceding Chapters of Section XV, and are not machinery or appliances of Section XVI, nor instruments or apparatus proper to Chapter 90, nor articles of Heading 96.03 or 96.04′.
8. In the present case, admittedly, the item is a part of razor but it is not made of base metal. The HSN Heading 82.12 covers,” RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS”. Its exclusion clause states that, “Plastic safety razors presented without their blades (Heading 39.24)”.
9. In the present case, it is the plastic handle of a razor and the Central Excise Tariff heading Chapter 39 which covers plastics has deviated from HSN inasmuch as, the equivalent of HSN Heading 39.24 was just not there in the Central Excise Tariff as it stood during the relevant period. On the other hand, Chapter 39 CET (as it stood during the relevant period) had its last Heading 39.22 which covered “other articles of plastics and articles of materials of Heading Nos. 3901 to 3914 and the sub-heading 3922.90 covered “Others”. Further Chapter Note 11 which indicates the articles included under Heading 3922 lists a number of articles by way of illustration inasmuch as it states that Heading 3922 applies inter alia to the following articles, namely : (a) to (1)
10. This list ranging from (a) to (1) includes household articles of plastics also and the razors are also used for household purposes; therefore, although the plastic handles of razors have not been specifically mentioned in this Chapter Note, we consider this note being illustrative, would cover this type of item also.
11. In view of the above discussion, we hold that the –
(1) the item stands excluded from Chapter 82;
(2) the most appropriate heading for its classification is Heading 3922.90.
Hence we accept the appeal.