2004 (12) TMI 482

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..... rder per : S.S. Sekhon, Member (T)]. Revenue has filed this appeal against the order of Commissioner (Appeals), who vide the order impugned after considering that brass eyelets, brass rivet sets, part of rivet i.e. toti buttons and eyelets, buckles etc. of M.S. Brass and sets, and Aluminium metal were classifiable under heading 9606 on the following grounds the ld. Commissioner appeals also .....

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..... rly classifiable under Heading 83.08 which covers claps frames with clasps, buckles, buckle claps, hooks, eyes, eyelets and the like of base metal of a kind used clothing footwear awnings, hand bags, travel goods or other made up articles; tabular or bifurcated rivets of base metal. Further, as per explanatory note of Chapter 9606.00, the buttons covered under that heading cover only such items wh .....

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..... 96.06 is required to be confirmed. It is found that the Commissioner (Appeals) relied upon the order of Ajanta Leather Fashions Ltd. v. CC, Calcutta [1996 (88) E.L.T. 103 (T)] and nothing contrary was shown to us. No merits can be found in the revenue appeal. 6. In view of the findings the order of the Commissioner (Appeals) classifying the entries under 96.06 is confirmed and we find no merits .....

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