2000 (1) TMI 278 - AT - Central Excise

Summary

The appeal involved the classification of threaded bungs under sub-heading 8309.90 by M/s. Manu Steel Processors, opposed to Revenue's classification under sub-heading 7311.00 for gas containers. The Tribunal ruled in favor of the appellants, citing specificity of sub-heading 8309.00 for threaded bungs over the general classification under 7311.00 for gas containers. The end use was deemed irrelevant in the absence of specific tariff references. The appeal was allowed, and consequential relief was granted.