https://www.taxtmi.com/caselaws?id=92132 Tea chest metal fittings were classified by reference to their nature, use, chapter notes and HSN Explanatory Notes, rather than by the absence of an express mention of tea chests in the heading. The tribunal treated sub-heading 8302.00, covering fittings and similar articles for chests and related products, as the appropriate tariff entry and rejected classification under sub-heading 7216.90. The departmental classification was upheld and the appeals failed. The principle applied was that tariff classification depends on the goods' essential character and intended use, read with the relevant heading and explanatory notes. en-us Fri, 18 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92132 Tea chest metal fittings were classified by reference to their nature, use, chapter notes and HSN Explanatory Notes, rather than by the absence of an express mention of tea chests in the heading. The tribunal treated sub-heading 8302.00, covering fittings and similar articles for chests and related products, as the appropriate tariff entry and rejected classification under sub-heading 7216.90. The departmental classification was upheld and the appeals failed. The principle applied was that tariff classification depends on the goods' essential character and intended use, read with the relevant heading and explanatory notes. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92132