C.C.E. And Ors. vs Shell Paper Pvt. Ltd. And Ors. on 16 November, 1990
In support of his contention, he also relied on an order of this Tribunal in Electrosteel Castings Ltd. v. C.C.E. reported in 1989 (43) E.L.T. 305 and a judgment of the Supreme Court in C.C.E. v. Eastern Paper Industries Ltd. -1989 (43) E.L.T. 204, Shri. Khaitan pointed out that the clamp being a component part of Glass Fibre Filter Bag, it must be regarded as an essential ingredient or part of that Glass Fibre Filter Bags. Therefore, it should be classified under the entry claimed by them.