ORDER
Lajja Ram, Member (T)
1. In these five appeals filed by five appellants against the common Order-in-Appeal dated 20-2-1992 of the Collector of Central Excise (Appeals), Calcutta, the matter relates to the classification of the Tea Chest Metal Fittings. The Collector of Central Excise (Appeals), Calcutta, had held that the Tea Chest Metal Fittings were correctly classifiable under sub-heading No. 8302.00 of the Central Excise Tariff as in force during the year 1989-90.
2. When the matter was called, no one appeared for the appellants. The notice for today’s hearing had been issued on 21-4-1999 and had been received by the appellants on different dates in the month of April, 1999 itself as per acknowledgement cards on record. As the matter is old in which the show cause notices were issued in the year 1991, we are proceeding to deal with the matter on merits after hearing Shri M.P. Singh, JDR.
3. We have carefully considered the matter. The appellants had claimed the classification of the Tea Chest Metal Fittings under sub-heading No. 7216.90 of the Tariff which covered “angles, shapes and sections of iron or non-alloy steel – others”. Under Chapter Note l(n) under Chapter 72 of the Tariff, angles, shapes and sections had been defined as under :
“Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij) (k), (1) or (m) above or to the definition of wire.”
The Revenue had classified the said fittings under sub-heading No. 8302.00 which covers fittings and similar articles suitable for chest, among other products. Shri M.P. Singh, JDR, referred to the clarification from the Central Board of Excise & Customs appearing at page 1-7 of 1990 (48) E.L.T. in which it had been clarified after referring to the HSN Explanatory Notes that the tea chest metal fittings were appropriately classifiable under Heading 8302.00.
4. The main contention of the appellants is that under sub-heading No. 8302.00 while fittings for the chest are mentioned, there is no reference to the tea chest. We find that the fittings, referred to in sub-heading No. 8302.00 are for different products like furniture, staircases, windows, caskets etc. While the fittings had to be necessarily of base metal, it is not the requirement of the sub-heading that such fittings should be suitable only for articles of base metal.
5. We find that in the show cause notice itself reference has been made to the HSN Explanatory Notes at page 1120.
6. Taking into account the nature of the product and their use, we find that their classification under sub-heading No. 8302.00 was correct. There is no infirmity in the view taken by the learned Collector of Central Excise (Appeals) and all these five appeals are rejected.