Central Excise - Classification of Tea Chest Metal Fittings produced from duty paid tinplate - Central Excise - 4/90

Central Excise - Classification of Tea Chest Metal Fittings produced from duty paid tinplate Circular No. 4/90 Dated 4-4-1990 [From F. No. 164/1/90-CX.4] Subject : Central Excise - Classification of Tea Chest Metal Fittings produced from duty paid tinplate Doubts have been raised regarding the appropriate classification of Tea Chest Metal Fittings whether under Chapter 72, Chapter 73 or Chapter 83. 2.(i) It is said that these metal fittings are manufactured out of imported or indigenous duty paid steel sheets coated within for use in the tea chests for strengthening the wooden tea chest used for packing tea. (ii) Such tin coated sheets are cut into sizes by manually/foot operated shearing machines. The edges are then cold formed/folded and pressed by the general hand operated machines. (iii) 8 numbers of folded sections of each set of tea chest metal fittings are further folded by hand operated machines in 2 angles and 'V is notcied by press machines. Such metal fittings are manufactured as per IS Standard (Part IV) - 1976. 3. The issue has been examined. HSN Explanatory Notes at Page 1120 indicates that heading 8302 covers corner braces, reinforcing plates, angles etc., for chests. The present product works as a reinforcing structure only and accordingly it will be proper ifitis clarified that the product will be rightly classified under Chapter 8302.90/8302 i.e. before and after the amendment of the Tariff by aligning it with HSN. Hence, classification under Chapter 72 as angles, shapes and sections or under Chapter 73 as tubes or pipe fittings, does not appear to be correct. 4. Accordingly, it has been decided that the Tea Chest metal Fittings are appropriately classifiable under heading 8302 (sub-heading 8302.90 prior to 1-3-1988) of Central Excise Tariff Act, 1985. 5. Field formation may be informed accordingly.