Classification of 'Lugs' whether under Heading 8302 or 8308 of CETA, 1985 - Clarification Regarding - Central Excise - 164/1/91-CX.4

Classification of 'Lugs' whether under Heading 8302 or 8308 of CETA, 1985 - Clarification Regarding F. No. 164/1/91-CX.4 Dated 27-2-1991 Government of India Central Board of Excise Customs New Delhi Subject : Classification of 'Lugs' whether under Heading 8302 or 8308 of CETA, 1985 - Clarification Regarding. Doubts have been raised regarding the correct classification of "Lugs' whether under Heading 8302 or 8308 of the Central Excise Tariff Act, 1985. 2. Lugs are manufactured by Zinc alloy or Zinc scrap by pressure diecasting method. This is then polished and plated before being fitted on the brief cases/suit cases for attaching two ends of the handles. 3. The matter has been discussed in the first Tariff-cum-General Conference of the Collectors of Central Excise, North Zone held at Jaipur on 8th and 9th February, 1991. The conference saw the samples of the said goods and took into account the Explanatory Notes of both the Headings 8302 and 8308 and observed that the fittings for suitcases were specifically covered by Heading No. 8302 and whereas Heading 8308 covered some specified fittings for travel goods, only exception being clasps, fasteners and frames with clasps for brief cases. Since 'lugs' were not clasps, fasteners etc., they would not merit classification under Heading No. 8308. 4. The above recommendation of the Conference has been accepted by the Board and accordingly it is clarified that 'lugs' would be appropriately classifiable under Heading 8302 of CETA, 1985. 5. All pending assessments may be finalised accordingly. 6. Field formations and Trade interests may be informed accordingly.