ORDER
S.S. Kang, Member (J)
1. 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 subheading 7806.00 of the Central Excise Tariff. A show cause notice was issued to the appellants to reclassify the Lead Seal under Chapter sub-heading 8309.00 of the Tariff. The adjudicating authority confirmed the classification under Chapter sub-heading 8309.00 of the Central Excise Tariff. The present respondents filed appeal and the Commissioner (Appeals) set aside the adjudication order in respect of Lead Seal and held that Lead Seal is classifiable under Chapter subheading 7806.00 of the Central Excise Tariff.
4. The contention of the Revenue is that the Lead seals are specifically covered under Heading 8309.00 of the Central Excise Tariff and as per HSN Notes also the Lead Seals of all kinds are covered under sub-heading 8309.00 of the Central Excise Tariff.
5. The contention of the respondents is that Chapter 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 of the case are that Lead seals in question are used to seal the electric meters to make them temper proof. The Chapter Heading 83.09 of Central Excise Tariff specifically covers Stoppers, Caps and Lids and Seals. Further, we find that HSN Explanation Notes to Section 83.09 specifically includes a Seals of all kinds generally of Lead and Tin plate. The Hon’ble Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) held that the Classification related to Tariff be resolved with the reference to nomenclature indicated by the HSN unless there be an expressed different intention indicated by the Central Excise Tariff.
7. We find that in the present case the headings under Heading 8309 of the HSN and the Central 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.