2007 (5) TMI 163

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....es for use in pressure cookers. The lower authorities classified them under SH 3924.90 of the First Schedule to the Central Excise Tariff Act and demanded differential duty from the assessee. According to the party, the goods are classifiable as parts of pressure cookers under SH 7323.10 or SH 7615.20 depending on the material used. They had paid duty on the goods accordingly. In the present appea....

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....that Headings 73.21 and 76.15 were applicable to products of iron or steel and aluminium respectively and not to products of plastic which were classifiable under Chapter 39. Following the cited case law, we affirm classification of the subject goods under SH 3924.90. We have noticed that the above case law was relied on by the lower appellate authority, but the same have not been claimed by the a....