1998 (6) TMI 298

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..... ]. This appeal arises from Order-in-Appeal dated 30th September, 1997 passed by Commissioner (Appeals), remanding the matter for de novo consideration. 2. The Appellants had imported brackets made of metal. They claimed the same to be wall mountings used for placing T.V., Music System, Computer System, etc., and it acts as a space saving device. There is no dispute with regard to classific .....

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..... hearing. He strongly argues his case to say that the item deserves to be classified as builder s hardware and not as the classification adopted by the department under Heading 8302.50 as Hat-racks, Hat-pegs, brackets and similar fixtures. He takes support of Customs HSN Notes to say that the Brackets are found in both headings and this item in question is more akin to Builder s hardware. Therefor .....

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