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of <h1>Appellate Tribunal affirms classification of Tea Chest Metal Fittings under Central Excise Tariff</h1> <h3>PD. SARAWAGI & CO. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA</h3> PD. SARAWAGI & CO. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA - 1999 (114) E.L.T. 185 (Tribunal) The Appellate Tribunal CEGAT, New Delhi upheld the classification of Tea Chest Metal Fittings under sub-heading No. 8302.00 of the Central Excise Tariff. The appellants' claim for classification under sub-heading No. 7216.90 was rejected based on the nature of the product and its use. The appeals were dismissed as the classification under sub-heading No. 8302.00 was deemed correct.
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