https://www.taxtmi.com/caselaws?id=86741 Metal tops, bottoms and lids made specifically for metal containers were treated as integral parts of the containers, not as packing accessories. Applying Note 1 of Chapter 83, parts of base metal are classified with the parent article, while Note 2 of Section XV excludes only parts of general use. Because these goods were neither parts of general use nor detachable accessories, they were classifiable with the metal containers themselves under Heading 8312.12. The classification under Heading 83.09 was rejected, and the Revenue's view was upheld against the assessee. en-us Thu, 13 Feb 1997 00:00:00 +0530 Fri, 26 Aug 2011 18:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86741 Metal tops, bottoms and lids made specifically for metal containers were treated as integral parts of the containers, not as packing accessories. Applying Note 1 of Chapter 83, parts of base metal are classified with the parent article, while Note 2 of Section XV excludes only parts of general use. Because these goods were neither parts of general use nor detachable accessories, they were classifiable with the metal containers themselves under Heading 8312.12. The classification under Heading 83.09 was rejected, and the Revenue's view was upheld against the assessee. Case-Laws Central Excise Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86741