2004 (1) TMI 523

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..... hri J.P. Kaushik, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals). 3. Brief facts of the case are that the appellants are engaged in the manufacture of lead Seal and claiming the classification under Chapter sub-heading 7806.00 of the Central Excise Ta .....

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..... sub-heading 83.09 of the Tariff covers. Stoppers, caps and lids (including crown corks, seals and other packing of base metals) The Lead seal in question is a button type seal made of lead and used by them to seal the electric meters, making them temper proof, hence these Lead seals for general purposes durable seals and are not used as packing accessories. 6. We find that the admitted facts .....

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..... ral Excise Tariff sub-heading No. 8309.00 are similar worded and as per HSN Explanatory Notes "Seals" of all kinds generally of "Leads" are covered by Heading 8309. Therefore, in view of the above mentioned decision of Hon'ble Supreme Court as the Lead Seals are specifically covered under Heading 8309 of the Tariff the impugned orders are set aside and the appeals are allowed.
Case laws, Decis .....

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