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of <h1>Excise Board Clarifies 'Lugs' Classification Under Heading 8302 for Suitcase Fittings Per Central Excise Tariff Act, 1985.</h1> The Central Board of Excise & Customs has clarified the classification of 'Lugs' under the Central Excise Tariff Act, 1985. Manufactured from zinc alloy or scrap through diecasting, polished, and plated for suitcase handles, 'Lugs' were examined at a conference in Jaipur. The conference concluded that 'Lugs' fit under Heading 8302, which covers fittings for suitcases, rather than Heading 8308, which pertains to specific travel goods fittings. This classification has been accepted by the Board, and all pending assessments should be finalized accordingly. Relevant parties and field formations are to be informed of this decision.
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