2000 (8) TMI 133 - AT - Central Excise

Summary

The appeal involved the classification of iron or steel articles for furniture under heading 7326.90 or 8302.00 of the Tariff. The Commissioner (Appeals) overruled the Asstt. Collector's classification, confirming the department's classification under heading 8302.00 for base metal mountings suitable for furniture. The items in question, flap stay, modular clip, and spring clip for wooden cabinets, were deemed to fall under heading 83.02 for fittings specifically for furniture. The appeal was dismissed.