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1997 (3) TMI 207 - AT - Central Excise
Issues: Classification of ammunition boxes under Central Excise Tariff
In the judgment delivered by the Appellate Tribunal CEGAT, New Delhi, the main issue revolved around the classification of ammunition boxes under the Central Excise Tariff. The appellants contended for the classification under sub-heading no. 7308.90 as other articles of iron or steel, while the Revenue classified them under Heading No. 8312.90 as other containers of base metal. The tribunal analyzed the relevant provisions of the Central Excise Tariff and the Customs Cooperation Council Nomenclature to determine the appropriate classification. Under Heading No. 73.08, various articles of iron or steel were classifiable, and the ammunition boxes were acknowledged as containers made of base metal used for keeping ammunition. The Central Excise Tariff aligned with the Customs Tariff, where containers of base metal were specifically covered under Heading No. 83.12. The tribunal noted that the ammunition boxes were used for the conveyance of ammunition and qualified as containers of base metal under sub-heading no. 8312.90. They emphasized that the specific classification for containers under Chapter 83 prevailed, and classification under Heading No. 73.08 as other articles of iron or steel was only applicable if not covered elsewhere. Since the boxes were clearly containers of base metal used for ammunition conveyance, the classification under sub-heading no. 8312.90 was deemed correct. In conclusion, the tribunal upheld the classification of the ammunition boxes under sub-heading no. 8312.90 as determined by the Collector of Central Excise (Appeals). They rejected the appeals filed by the appellants, emphasizing that the classification was appropriate based on the nature and use of the products. The judgment highlighted the importance of aligning the classification with the specific provisions of the Central Excise Tariff and Customs Tariff to ensure accurate categorization of goods for duty purposes.
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