2000 (1) TMI 278

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.... Satnam Singh, SDR, for the Respondent. [Order per: Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Manu Steel Processors the matter relates to the classification of threaded bungs. The appellants had classified the same under sub-heading 8309.90 of the Tariff while the Revenue had classified the same under sub-heading 7311.00 of the Tariff which covered containers for compresse....

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....ding 7311.00 was general. There is no reference to the end use in Tariff Entry No. 8309. In the case of Dunlop India Ltd. & Madras Rubber Factory v. U.O.I., 1983 (13) E.L.T. 1566 (S.C.), the Supreme Court had observed that when there is no reference to the use or adaptation of the article, the basis of end use for classification under a Tariff entry is absolutely irrelevant (refer para 42). In the....