Central Excise - Classification of Tea Chest Metal Fittings produced from duty paid tinplate

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..... produced from duty paid tinplate Doubts have been raised regarding the appropriate classification of Tea Chest Metal Fittings whether under Chapter 72, Chapter 73 or Chapter 83. 2.(i) It is said that these metal fittings are manufactured out of imported or indigenous duty paid steel sheets coated within for use in the tea chests for strengthening the wooden tea chest used for packing tea. .....

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..... ndment of the Tariff by aligning it with HSN. Hence, classification under Chapter 72 as angles, shapes and sections or under Chapter 73 as tubes or pipe fittings, does not appear to be correct. 4. Accordingly, it has been decided that the Tea Chest metal Fittings are appropriately classifiable under heading 8302 (sub-heading 8302.90 prior to 1-3-1988) of Central Excise Tariff Act, 1985. 5. Fie .....

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