1989 (1) TMI 220

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..... ice President]. - The issue involved in this appeal is whether Air Drive Reservoirs manufactured by the appellants in their factory and fitted to Bottom Discharge Hopper Wagons are metal containers within the meaning of Item 46 of the First Schedule to the Central Excises Salt Act, 1944 (the Schedule is referred to hereafter as CET ). The other issue which was before the adjudicating author .....

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..... s the function of opening and closing the bolts on the doors of the wagons with the aid of pressure. The Additional Collector has held that though the Reservoirs might be of a highly sophisticated nature and be an integral part of the wagon, they were not different from other pressure containers sold in the market and as such they would fall under Item 46, CET. On this basis the Additional Collect .....

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..... for packaging of goods for sale, including (collapsible tubes, casks), drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or un-assembled condition and containers known commercially as flattened or folded containers. It may be seen that for an article to be termed container under Item 46, it should be one ordinarily intended for packaging of goods for sale. The re .....

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