S.D. Jha, Vice-President (J)

1. After the delay in filing the appeal was condoned, the matter being simple and parties having no objection, the appeal itself was taken up for consideration on merits.

2. Shri G.V. Naik, Jt. Chief Departmental Representative for the appellants and Shri V. Lakshmi Kumaran, Advocate for the respondents were heard and papers perused.

3. It is observed that by the impugned order, the Collector (Appeals) classified Top skin, Bottom skin, Side skin, Shreadings and Foam Cut pieces under sub-heading 3921.90 - Other - Residuary item. We observe that for this waste and scrap, Heading 39.15, sub-heading 3915.00 "Waste, paring and scrap of plastics" is specifically there in Central Excise Tariff Act, 1985 and this should have been the proper classification. In fact, Shri Lakshmi Kumaran, Advocate for the respondents also agrees that this would be the proper classification of the goods in question.

4. We, therefore, set aside the classification of Top Skin, Bottom Skin, Side Skin, Shreadings and Foam Cut pieces under heading 3921.90 and substitute sub-heading 3915.00 of the Tariff Act for the same. The order is modified to this extent. The appeal is thus allowed