1997 (2) TMI 274

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..... tops, bottoms and lids under Heading No. 83.09 of the Schedule to the Central Excise Tariff Act, 1985 (the Tariff). The Revenue classified such metal tops, bottoms and lids under sub-heading No. 8312.12 as parts of the containers of base metal. In classifying these goods under sub-heading No. 8312.12, the Revenue had relied upon the Note No. 1 of Chapter 83 read with Section Note 2 of Section XV of the Tariff. 2. The appellants have prayed for decision on merits. 3. We have heard Shri M. Jayaraman, JDR, who is present for the resp- ondents/Revenue. We have gone through the facts and circumstances of the case. 4. We find that the appellants were engaged in the manufacture of metal containers. They were also engaged in the manufacture .....

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..... Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 5. The metal tops, metal bottoms and metal lids were manufactured specifically for the metal containers. They were not parts of general use. In the summary of submissions made before the Collector of Central Excise (Appeals), Bombay, on 12-1-1988, the appellants had stated as under : In other case, the customer places orders i.e. for only tops and bottoms, and may get the metal bodies manufactured by others or by himself. As the metal tops, bottoms and lids were part of the metal containers, they have been correctly classified by the Revenue under Heading No. 8312.12. 6. The appellants have submitted that these were classifiable under H .....

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..... n. 9. Taking all the relevant considerations into account, we do not find any material to differ with the findings of the learned Collector of Central Excise (Appeals), Bombay, who has held in para 4 of his order as under : 4. I have carefully gone through the order-in-original, appeal petition and records of personal hearing. Chapter note of Chapter 83 specifies For the purposes of this chapter, parts of base metal are to be classified with their parent articles." So also the articles manufactured by the party do not figure in Note 2 of Section XV as `parts of general use . All the products i.e. Metal containers of tin sheets, lids, bottoms and tops are, therefore, correctly classifiable under sub-heading 8312.12. I uphold the Assist .....

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