Departmental Clarifications
Aluminium foils used for sealing milk bottles are classifiable under Heading No. 83.09. - Delhi Collectorate Trade Notice No. 35/87, dated 7-7-1987.
Groved Saw Blades for Multi Blade Gangsaw Machine for cutting granite are classifiable under Heading 83.02 (H.S.). - Madras Customs Public Notice No. 182/89, dated 2-8-1989.
Magnetic Buttons - Applicability of Notification No. 267/89-Cus. - The scope of terms "Button" under Heading No. 98.01/02 of the pre-harmonized Tariff is one and same. Therefore, under the post-harmonized Tariff also magnetic buttons would not be classifiable as 'Buttons' falling under Heading No. 96.06 of the Customs Tariff. These would be more appropriately classifiable under Heading No. 8308.90 of the Customs Tariff and accordingly would not be entitled to exemption in terms of Notification No. 267/89-Cus., S. No. 4. - Calcutta-II Collectorate Trade Notice No. 42/CH-83/CE/PRO/CAL-II/92, dated 23-6-1992.
Seals made of base metal which are placed on rubber bauks of injection vials and which have the centre position partially open through which the injection syringes could be introduced for drawing the requisite amounts of liquid would be classifiable under sub-heading No. 8309.90. - Bombay-I Collectorate Trade Notice No. 10/87, dated 19-2-1987.