Central Excise - Classification of Tea Chest Metal Fittings produced from duty paid tinplate

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....inplate Doubts have been raised regarding the appropriate classification of Tea Chest Metal Fittings whether under Chapter 72, Chapter 73 or Chapter 83. 2.(i) It is said that these metal fittings are manufactured out of imported or indigenous duty paid steel sheets coated within for use in the tea chests for strengthening the wooden tea chest used for packing tea. (ii) Such tin coated sheets ar....