2000 (8) TMI 133

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..... - The question for consideration in this appeal is the classification of various articles of iron or steel which are to be used in furniture. The appellant had sought classification of these goods under heading 7326.90 of the Tariff. This heading is for other articles of iron or steel. The department proposed to classify them under heading 8302.00. This heading covers inter alia base metal mount....

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....e of goods covered by heading 73.26 "iron or steel fittings for electrical wiring (e.g. stays, clips, brackets)". As we have indicated it is the specific contention of the appellant that the goods under consideration are used in wooden furniture. These goods therefore are different from the goods mentioned in Explanatory Note under heading 73.26. We are unable to see the relevance of the Tribunal'....