1999 (6) TMI 189

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..... for the Respondent. [Order per : Lajja Ram, Member (T)]. - In these five appeals filed by five appellants against the common Order-in-Appeal dated 20-2-1992 of the Collector of Central Excise (Appeals), Calcutta, the matter relates to the classification of the Tea Chest Metal Fittings. The Collector of Central Excise (Appeals), Calcutta, had held that the Tea Chest Metal Fittings were correctl .....

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..... . Under Chapter Note 1(n) under Chapter 72 of the Tariff, angles, shapes and sections had been defined as under : "Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij) (k), (l) or (m) above or to the definition of wire." The Revenue had classified the said fittings under sub-heading No. 8302.00 which covers fittings and sim .....

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..... suitable only for articles of base metal. 5. We find that in the show cause notice itself reference has been made to the HSN Explanatory Notes at page 1120. 6. Taking into account the nature of the product and their use, we find that their classification under sub-heading No. 8302.00 was correct. There is no infirmity in the view taken by the learned Collector of Central Excise (Appeal .....

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