https://www.taxtmi.com/caselaws?id=114849 Brass eyelets, rivet sets, toti buttons, buckles and similar goods were treated as buttons or functional parts of button mechanisms, so classification followed the specific HSN entry for buttons under Heading 96.06 rather than the general base-metal fittings entry under Heading 83.08. The finding that the goods were cleared independently was not displaced by contrary material, and the cited precedent supported the Commissioner (Appeals)' view. On that basis, the Revenue's challenge to the consequential relief could not succeed and the classification under Heading 96.06 was upheld. en-us Fri, 24 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 16:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114849 Brass eyelets, rivet sets, toti buttons, buckles and similar goods were treated as buttons or functional parts of button mechanisms, so classification followed the specific HSN entry for buttons under Heading 96.06 rather than the general base-metal fittings entry under Heading 83.08. The finding that the goods were cleared independently was not displaced by contrary material, and the cited precedent supported the Commissioner (Appeals)' view. On that basis, the Revenue's challenge to the consequential relief could not succeed and the classification under Heading 96.06 was upheld. Case-Laws Central Excise Fri, 24 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114849