Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding - Central Excise - 32/90-CX.4

Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding Circular No. 32/90-CX.4 Dated 16-8-1990 [From F. No. 139/16/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding. The Election Commission of India have pointed out divergence in classification of Ballot Boxes of iron and steel, used in elections, as different Collectorates are classifying it under sub-heading 7326 as "an article of iron and steel" or under Heading 8303 as "strong boxes". It has been reported that for the year 1989 election, new bigger size ballot boxes were manufactured by M/s A.Daga Steel and Industrial Corporation, Jaipur, TANSI, Madras and M/s Hyderabad Allwyn Ltd., Hyderabad of the following dimensions and specifications :- Height Width Length 470 mm 280mm 335mm The silt of the box for the insertion of ballot papers on the top is of the size of 95mm (length) X 7.9mm (width). The CR Sheets of 16 guage are used in the top portion and 20 guage in the bottom and side walls. Parts of the locking device on the inner side of the lid are 14 guage except for the insertion of paper seal which is of 24 guage. While the units in Madras under TANSI were following small scale exemption, the Ballot Boxes made in Hyderabad were classified under sub-heading 7326.90 attracting duty of 15% ad valorem basic and in Jaipur, they were classified under Heading 8303 attracting basic duty of 35% ad valorem. 2. The matter has been examined by the Board. Attention is drawn to HSN Explanatory Notes at page 1120 which clarify that the heading also includes metal cash or deed boxes. These are portable boxes (incorporating a key operated or combination lock), sometimes with double wall,, which by virtue of their design, constituent material etc., offer reasonable protection against theft and fire. Collecting boxes, money boxes, etc. also fall in the heading provided they have similar provisions for security, it is observed that ballot Boxes of iron and steel got manufactured by the Election Commission of India are portable boxes which by their design and constituent material provided reasonable protection against theft and fire. They are, therefore, more appropriately regarding as collecting boxes with provisions for security against theft and fire falling under Heading 8303. 3. In view of the above it is clarified that the ballot boxes of iron and steel are appropriately classifiable under sub-heading 8303.20 (before 1st March, 1988) and under Heading 8303 (after 1st March,1988) of Central Excise Tariff Act, 1985. 4. All pending assessments can be finalised accordingly. 5. Field formation and Trade may be informed suitably.