https://www.taxtmi.com/caselaws?id=100562 Industrial drum closures, flanges, bungs, gaskets, tag rings, plugs, screw nozzles, screw caps and inner seals were treated as packing accessories used for fitment, sealing and security of containers. Heading 83.09, covering stoppers, caps, lids, seals and similar base-metal packing accessories, was held to be the more specific classification than Heading 83.12 for base-metal containers. On the facts, Note 1 to Chapter 83 did not change that result. The items were therefore classifiable under sub-heading 8309.90 and not under sub-heading 8312.12. en-us Fri, 07 Nov 1997 00:00:00 +0530 Fri, 03 Feb 2012 10:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100562 Industrial drum closures, flanges, bungs, gaskets, tag rings, plugs, screw nozzles, screw caps and inner seals were treated as packing accessories used for fitment, sealing and security of containers. Heading 83.09, covering stoppers, caps, lids, seals and similar base-metal packing accessories, was held to be the more specific classification than Heading 83.12 for base-metal containers. On the facts, Note 1 to Chapter 83 did not change that result. The items were therefore classifiable under sub-heading 8309.90 and not under sub-heading 8312.12. Case-Laws Central Excise Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100562