9911796707
TMI Blog1997 (1) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... led. No one is present for the respondents M/s. Pure Drinks (Cal.) Ltd. The notice for today s hearing had been served on the respondents. The acknowledgement card is on record. Earlier the matter was fixed for hearing on 29-10-1996. The respondents had requested for the set of appeal papers. It was seen that the set of appeal papers had already been sent to the respondents by the registry on 22-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able under sub-heading No. 8312.11 and that of other base metal other than aluminium were classifiable under sub-heading 8312.12, all containers of base metal which were not covered by sub-headings 8312.11, 8312.12 and 8312.19 were classifiable under sub-heading 8312.90. As the goods in question i.e. ice boxes were not intended for packaging of goods for sale but were otherwise containers of base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attened or folded containers, of base metal : 8312.11 Of aluminium, whether plain, lacquered or printed or lacquered and printed 20% 8312.12 Of base metal other than aluminium, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 20% 8312.19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view is only for those containers which were ordinarily intended for packaging of goods for sale. As there is no dispute that the ice boxes in question were not used as containers for packaging of goods for sale the classification as determined by the adjudicating authority under sub-heading 8312.90 was correct. 6. Taking all the relevant considerations into account we set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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