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TMI Blog1997 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... e case and find that the appellants plea with regard to the classification of the ammunition boxes on the ground that they do not contain in them the goods for sale is not tenable, on account of the fact that the ammunition contained in the boxes is primarily meant for certain purposes and its subsequent use or even sale cannot be ascertained. They are containers of base metals and are, as such, rightly classifiable under sub-heading 8312.90, a sub-heading, identifiable to the products and is created for such products. I find that the Asstt. Collector s interpretation on this issue is correct and based on law. Another plea of the appellants that the appellants were not given an opportunity to explain their case I observe that the Asstt. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appeal rejected, I therefore find no force to interfere with the orders passed by the Asstt. Collector in this case also. I therefore, reject the appeal. Both the appeals are disposed of accordingly. 2. We have heard Shri A.R. Madhav Rao, advocate, for the appellants and Shri A.K. Agarwal, SDR, for the respondents. 3. The only issue for our consideration is the classification of the product ammunition boxes. The appellants have sought to classify the ammunition boxes under sub-heading no. 7308.90 of the Tariff effective from 1-3-1986 as other articles of iron or steel - other. The Revenue had classified these ammunition boxes under Heading No. 8312.90 as other containers of base metal. 4. Under Heading No. 73.08 other articles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute that the ammunition boxes were used for conveyance of the ammunition and they were the containers of base metal for the purposes of Heading No. 83.12. As they were not covered by sub-heading no. 8312.19, 8312.12 and 8312.19, they were correctly classifiable under sub-heading no. 8312.90. 7. In the BTN Heading No. 73.22 covers iron or steel containers of capacity exceeding 3000 lts. Heading No. 73.23 covers iron or steel containers of any capacity commonly used for the Commercial conveyance and packing of goods. 8. In view of the specific classification for the containers under Chapter 83 relating to misc. articles of base metal, their classification under Heading No. 73.08 as other articles of iron or steel could be considered o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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