https://www.taxtmi.com/caselaws?id=93200 Notification No. 110/88-C.E. was confined to goods of Heading 8302 and excluded base metal mountings, fittings and similar articles suitable for steel furniture, so coat hooks and rod brackets falling in that excluded category did not qualify for the exemption. Slide fasteners and aldrops were treated as parts of general use under Section XV, and Note 1(d) to Chapter 96 excluded such articles from Chapter 96; accordingly, classification under Heading 8302 was upheld and Heading 9607 rejected. The appeal therefore failed on both exemption and classification issues, and the Revenue's position prevailed. en-us Tue, 30 Nov 1999 00:00:00 +0530 Wed, 09 Nov 2011 10:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93200 Notification No. 110/88-C.E. was confined to goods of Heading 8302 and excluded base metal mountings, fittings and similar articles suitable for steel furniture, so coat hooks and rod brackets falling in that excluded category did not qualify for the exemption. Slide fasteners and aldrops were treated as parts of general use under Section XV, and Note 1(d) to Chapter 96 excluded such articles from Chapter 96; accordingly, classification under Heading 8302 was upheld and Heading 9607 rejected. The appeal therefore failed on both exemption and classification issues, and the Revenue's position prevailed. Case-Laws Central Excise Tue, 30 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93200