2001 (7) TMI 409

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..... In the impugned order ld. Collector of Central Excise (Appeals) held that Tea Chest metal fittings are appropriately classifiable under Chapter Heading 8302.00 of Central Excise Tariff Act. Being aggrieved by this decision, the appellants have filed the captioned appeal. 2. The facts of the case briefly stated are that the appellants submitted classification list in respect of Tea chest Met .....

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..... imilar issue came up before the Tribunal in the case of P.D. Sarawagi Co. v. CCE, Calcutta reported in 1999 (114) E.L.T. 185 in which this Tribunal held that : 6. Taking into account the nature of the product and their use, we find that their classification under sub-heading 8302.00 was correct. There is no infirmity in the view taken by the ld. Collector of Central Excise (Appeals) and all t .....

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..... we find that Chapter Heading 7207.00 covers tube or pipe fittings of iron or steel. The goods in question are not classifiable under sub-heading 7307.00. We note that under sub-heading 8302.00, Metal Fittings for chest are mentioned. Though there is no reference to teachest, yet we find that the fittings referred to in sub-heading No. 8302.00 are for different products like furniture, staircases .....

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