https://www.taxtmi.com/caselaws?id=111419 Lead seals used for sealing electric meters were classifiable under Chapter sub-heading 8309.00 because Chapter 83.09 covers stoppers, caps, lids and seals, and the HSN Explanatory Notes expressly include seals of all kinds, generally of lead and tin plate. The tariff heading was to be read consistently with the HSN nomenclature, as the wording was similarly framed and no contrary legislative intention was shown. The goods were therefore not classifiable under Chapter sub-heading 7806.00. en-us Fri, 16 Jan 2004 00:00:00 +0530 Mon, 23 Apr 2012 14:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111419 Lead seals used for sealing electric meters were classifiable under Chapter sub-heading 8309.00 because Chapter 83.09 covers stoppers, caps, lids and seals, and the HSN Explanatory Notes expressly include seals of all kinds, generally of lead and tin plate. The tariff heading was to be read consistently with the HSN nomenclature, as the wording was similarly framed and no contrary legislative intention was shown. The goods were therefore not classifiable under Chapter sub-heading 7806.00. Case-Laws Central Excise Fri, 16 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111419