1997 (2) TMI 274

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.... factory. They sought classification of such metal tops, bottoms and lids under Heading No. 83.09 of the Schedule to the Central Excise Tariff Act, 1985 (the Tariff). The Revenue classified such metal tops, bottoms and lids under sub-heading No. 8312.12 as parts of the containers of base metal. In classifying these goods under sub-heading No. 8312.12, the Revenue had relied upon the Note No. 1 of Chapter 83 read with Section Note 2 of Section XV of the Tariff. 2. The appellants have prayed for decision on merits. 3. We have heard Shri M. Jayaraman, JDR, who is present for the resp- ondents/Revenue. We have gone through the facts and circumstances of the case. 4. We find that the appellants were engaged in the manufacture o....

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....ve. Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 5. The metal tops, metal bottoms and metal lids were manufactured specifically for the metal containers. They were not parts of general use. In the summary of submissions made before the Collector of Central Excise (Appeals), Bombay, on 12-1-1988, the appellants had stated as under : "In other case, the customer places orders i.e. for only tops and bottoms, and may get the metal bodies manufactured by others or by himself." As the metal tops, bottoms and lids were part of the metal containers, they have been correctly classified by the Revenue under Heading No. 8312.12. 6. The ....