Classification of 'Lugs' whether under Heading 8302 or 8308 of CETA, 1985 - Clarification Regarding

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....Lugs' whether under Heading 8302 or 8308 of CETA, 1985 - Clarification Regarding. Doubts have been raised regarding the correct classification of "Lugs' whether under Heading 8302 or 8308 of the Central Excise Tariff Act, 1985. 2. Lugs are manufactured by Zinc alloy or Zinc scrap by pressure diecasting method. This is then polished and plated before being fitted on the brief cases/suit cases for....