2004 (1) TMI 523

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....y, SDR, for the Appellant. Shri J.P. Kaushik, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Heard both sides. 2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellants are engaged in the manufacture of lead Seal and claiming the classification under Chapter ....

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....e contention of the respondents is that Chapter sub-heading 83.09 of the Tariff covers. Stoppers, caps and lids (including crown corks, seals and other packing of base metals) The Lead seal in question is a button type seal made of lead and used by them to seal the electric meters, making them temper proof, hence these Lead seals for general purposes durable seals and are not used as packing acces....