https://www.taxtmi.com/caselaws?id=96451 Metal fittings for tea chests were held classifiable under Chapter Heading 8302.00 because their nature and intended use matched the tariff description for fittings, and the alternative headings under Chapters 7216.90 and 7207.00 did not more appropriately describe the goods. The fact that the fittings were meant for tea chests did not exclude them from Heading 8302.00, since the heading covered the relevant class of metal fittings. The prior Tribunal view on the same product was followed, and the classification adopted by the lower authorities was upheld. en-us Mon, 23 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96451 Metal fittings for tea chests were held classifiable under Chapter Heading 8302.00 because their nature and intended use matched the tariff description for fittings, and the alternative headings under Chapters 7216.90 and 7207.00 did not more appropriately describe the goods. The fact that the fittings were meant for tea chests did not exclude them from Heading 8302.00, since the heading covered the relevant class of metal fittings. The prior Tribunal view on the same product was followed, and the classification adopted by the lower authorities was upheld. Case-Laws Central Excise Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96451