2004 (12) TMI 482

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....he Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue has filed this appeal against the order of Commissioner (Appeals), who vide the order impugned after considering that brass eyelets, brass rivet sets, part of rivet i.e. toti buttons and eyelets, buckles etc. of M.S. Brass and sets, and Aluminium metal were classifiable under he....

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....n. 2. Revenue contends that the product are not button and are properly classifiable under Heading 83.08 which covers claps frames with clasps, buckles, buckle claps, hooks, eyes, eyelets and the like of base metal of a kind used clothing footwear awnings, hand bags, travel goods or other made up articles; tabular or bifurcated rivets of base metal. Further, as per explanatory note of Chap....