Tariff classification: lugs for suitcases treated as fittings under heading 8302 rather than under heading 8308. Lugs manufactured by pressure diecasting from zinc alloy, finished by polishing and plating, used to attach handles on briefcases and suitcases are not clasps or fasteners and therefore are classifiable under Heading 8302 of the Central Excise Tariff Act, 1985; the Board accepted the Tariff-cum-General Conference recommendation and directed finalisation of pending assessments and intimation to field formations and trade.
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Tariff classification: lugs for suitcases treated as fittings under heading 8302 rather than under heading 8308.
Lugs manufactured by pressure diecasting from zinc alloy, finished by polishing and plating, used to attach handles on briefcases and suitcases are not clasps or fasteners and therefore are classifiable under Heading 8302 of the Central Excise Tariff Act, 1985; the Board accepted the Tariff-cum-General Conference recommendation and directed finalisation of pending assessments and intimation to field formations and trade.
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