2004 (12) TMI 482

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..... i Prakash Shah, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue has filed this appeal against the order of Commissioner (Appeals), who vide the order impugned after considering that brass eyelets, brass rivet sets, part of rivet i.e. toti buttons and eyelets, buckles etc. of M.S. Brass and sets, and Aluminium metal were classifiable under heading 9606 on the follo .....

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..... tends that the product are not button and are properly classifiable under Heading 83.08 which covers claps frames with clasps, buckles, buckle claps, hooks, eyes, eyelets and the like of base metal of a kind used clothing footwear awnings, hand bags, travel goods or other made up articles; tabular or bifurcated rivets of base metal. Further, as per explanatory note of Chapter 9606.00, the buttons .....

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..... the numerical order. 5. Therefore order classifying under 96.06 is required to be confirmed. It is found that the Commissioner (Appeals) relied upon the order of Ajanta Leather Fashions Ltd. v. CC, Calcutta [1996 (88) E.L.T. 103 (T)] and nothing contrary was shown to us. No merits can be found in the revenue appeal. 6. In view of the findings the order of the Commissioner (Appeals) cla .....

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