https://www.taxtmi.com/caselaws?id=49910 Iron and steel articles used in wooden furniture, including flap stay, modular clip and spring clip, were treated as furniture fittings rather than residual iron or steel articles. Heading 7326.90 was found inappropriate because the explanatory note relied on by the assessee concerned fittings for electrical wiring and similar items, not furniture fittings. Heading 8302.00, which specifically covers base metal mountings, fittings and similar articles suitable for furniture, was held to be the more apt classification. The classification under heading 8302.00 was upheld and the assessee's claim under heading 7326.90 failed. en-us Tue, 22 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49910 Iron and steel articles used in wooden furniture, including flap stay, modular clip and spring clip, were treated as furniture fittings rather than residual iron or steel articles. Heading 7326.90 was found inappropriate because the explanatory note relied on by the assessee concerned fittings for electrical wiring and similar items, not furniture fittings. Heading 8302.00, which specifically covers base metal mountings, fittings and similar articles suitable for furniture, was held to be the more apt classification. The classification under heading 8302.00 was upheld and the assessee's claim under heading 7326.90 failed. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49910