Case Laws
Binders - Metal fittings of clip for loose leaf binder classifiable under sub-heading 8305.10 and not 83.08 Customs Tariff Act, 1975 - Exemption under Notification No. 224/85-Cus. not available. - Thakur Das & Sons v. Collector - 1990 (46) E.L.T. 476 (Tribunal).
Condensor - Bellows for turbo generator. - See under CHAPTER 98.
Hose is also a type of 'tube' - Lyflex hose chrome-12 mm cannot be considered a part of tap since a tap would function even without this hose thus it is classifiable under Heading 83.07 of the Customs Tariff Act, 1975 as flexible tubing of base metal and not under sub-heading 8481.90 ibid. - Jaguar & Co. Ltd. v. Commissioner - 1998 (103) E.L.T. 453 (Tribunal).
Iron and steel sections suitable for use in manufacture of venetian blinds are classifiable under sub-heading 8302.41 of Customs Tariff Act, 1975. - Interarch Building Products (P) Ltd. v. Collector - 1993 (65) E.L.T. 80 (Tribunal).
Magnetic buttons used in leather bags as clasps are classifiable under Heading 83.08 of Customs Tariff Act, 1975 as 'Clasps'. - Collector v. Sejisha Imports & Exports - 1995 (78) E.L.T. 488 (Tribunal).
Rolled aluminium products. - Goods for use as fixtures for walls, ceilings etc. are classifiable under sub-Heading 8302.50 of Customs Tariff Act, 1975. - Interarch Building Products (P) Ltd. v. Collector - 1993 (65) E.L.T. 80 (Tribunal).
Staple pins. - See under CHAPTER 73.
Staples are classifiable under Heading 83.05 of Customs Tariff Act, 1975 (post 28-2-1986), irrespective of base metal of which they are made. - Continental Exporters v. Assistant Collector - 1995 (77) E.L.T. 801 (Mad.).