1997 (11) TMI 385

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....c plugs, screw nozzles, screw caps, tagrings and inner seals (disputed items in Appeal Nos. E/2767 - 2768/89-B1) and are hence heard together and disposed of by this common order. 2. The assessees seek classification of these items as parts and accessories under sub-heading 8309.90 while the Revenue has upheld classification as parts of containers of base metal under sub-heading 8312.12 of the Schedule to the Central Excise Tariff Act, 1985. In Appeal No. E/1402/89-B1, the appellants had filed classification lists effective from 1-3-1986 and 2-4-1986 under sub-heading 8309.90 for the items in dispute which were approved by the Assistant Collector of Central Excise. However, a show cause notice was issued on 4-6-1987 proposing reclas....

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....sp;In Appeal No. E/2767/89, the items in dispute are (1) flanges of different sizes with gaskets (2) steel plugs (3) zinc plugs (4) tag rings (5) gaskets (6) inner seals (7) screw nozzles and (8) screw caps. Classification list in respect of these items had been filed on 31-5-1987 under sub-heading 8309.90. On 26-8-1987, a show cause notice was issued to the appellants proposing rectification of the classification list; the Assistant Collector passed adjudication order dated 2-12-1987 approving the classification list under sub-heading 8312.12; the lower Appellate authority rejected the assessees appeal for classification under sub-heading 8309.90. 5. We have heard Shri Gopal Prasad, learned Advocate. He submits that the items in qu....

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....bled or unassembled condition and containers known commercially as flattened or folded containers, of base metal.     8312.11 -- Of aluminium whether plain, lacquered or printed or lac-quered and printed     8312.12 -- Of base metal other than aluminium in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power.     8312.19 -- Other     8312.90 - Containers of base metal, other than those covered under sub-heading Nos. 8312.11, 8312.12 and 8312.19 7. From the literature produced by M/s. Technocraft Industries (Appeal No. E/1402/89), it is seen that steel drum flanges are manufactured for f....