ORDER
G.P. Agarwal, Member (J)
1. Being aggrieved with the impugned Order-in-Appeal passed by the Collector of Central Excise (Appeals) extending the benefit of Notification No. 132/86, dated 1-3-1986, the Revenue has filed the present appeal.
2. Appearing on behalf of the Revenue, Shri Sanjeev Sachdeva, SDR submitted that the subject product in the instant case is “Bakelite Handles and Knobs”. According to him the same are classifiable under Heading 8314.99 and not under Heading 39.22 and if it is so, the respondents would not be entitled for the benefit of Notification No. 132/86, dated 1-3-1986. Elaborating, he cited the case of Geep Flashlight Industries Ltd. v. UOI and Ors. – 1985 (22) E.L.T. 3 wherein the Apex Court while explaining the meaning of the expression “Articles made of plastics” stated that it means article made wholly of commodity commercially known as plastics and not articles made from plastics alongwith other material. Emphasis was laid on the words “alongwith other materials”. He also drew our attention to Tariff Heading 83.14 to show that “pressure cookers” are classifiable under Heading 8314.10 and “parts of pressure cookers” are also classifiable under the same sub-heading and “other parts” would be classifiable under Heading 8314.99. In other words, his submission was that since the disputed product, namely, “Bakelite Handles ad Knobs” are manufactured for the use in pressure cooker, sauce pans and fry pans, the same should be classified under the sub-heading 8314.99 . In reply, Shri J.S. Agarwal, Ld. Counsel submitted that the applicability of Heading 83 stands ruled out in view of Note 1 to Chapter 83 which speaks of “parts of base metal” and since the subject product is not base metal Heading 83 does not apply. To meet the said case of Geep Flashlight Industries Ltd. (supra) he submitted that in. the instant case the subject products are wholly made from plastics, not from base metal, and commercially known as plastics, adding that it helps the respondents on the other hand.
3. Considered. On a bare perusal of the heading and Chapter Note 1 to Chapter 83 it is amply clear that it speaks of base metal. Since in the instant case the subject product is not a base metal, we reject the contention of the Revenue that it should be classified under Heading 8314.99. Chapter 39 speaks of “plastics and articles thereof”. In the instant case it was the submission of the Ld. Counsel for the respondents that the subject products are wholly made of plastics and could be used for sauce pans and fry pans also. The Revenue had not placed any evidence to support its contention that the subject product was not made wholly of plastics.
4. In the light of the foregoing we affirm the impugned Order-in-Appeal and consequently reject the appeal filed by the Revenue. The Cross-Objection also stands disposed of in the above terms.