2004 (1) TMI 523

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..... der per : S.S. Kang, Member (J)]. Heard both sides. 2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellants are engaged in the manufacture of lead Seal and claiming the classification under Chapter sub-heading 7806.00 of the Central Excise Tariff. A show cause notice was issued to the appellants to .....

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..... ncluding crown corks, seals and other packing of base metals) The Lead seal in question is a button type seal made of lead and used by them to seal the electric meters, making them temper proof, hence these Lead seals for general purposes durable seals and are not used as packing accessories. 6. We find that the admitted facts of the case are that Lead seals in question are used to seal the elec .....

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