1998 (3) TMI 371 - AT - Central Excise

Summary

The case involved classification of containers for tanks and similar items under sub-heading 7308.90 or 8312.90. The Assistant Collector and Collector (Appeals) ruled in favor of the assesses, but the appellate tribunal overturned the decision. The tribunal held that classification under Chapter 83 prevails over Chapter 73 and that goods under 8312.90 are not restricted to packaging. The tribunal allowed the appeal and remitted the proceedings back to the Assistant Collector for further action.