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TMI Blog1997 (7) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... rs (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport . Chapter 86 of the Tariff covered Railway or Tramway Locomotives, Rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. The Department classified the said stationary tanks under sub-heading No. 8312.90. Heading No. 8312 covered the following : 83.12 Containers of base metal Containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes, gas cylinders and pressure container, whether in assembled or unassembled condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods at one place. In view of the nature of the goods, we consider that their classification under Heading 86.09 of the Tariff could not be correct. 6. Under Heading No. 83.12 of the Central Excise Tariff, containers of base metal were covered. Under Heading No. 8312.11 containers ordinarily intended for packing of goods for sale if of aluminium were covered. In sub-heading 8312.12 the containers ordinarily intended for packing of goods for sale of base metal other than aluminium if produced with the aid of power were included. In the Entry 8312.19 those containers which were ordinarily intended for packing of goods for sale but were neither of aluminium nor of any base metal other than aluminium, and if of the base metal other than alum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Collector of Central Excise, Bangalore v. Peenya Engg. Indus. - 1997 (93) E.L.T. 62 (Tribunal). Paras 8 and 9 from that decision are extracted below : 8. It is thus, seen that before 1-3-1988 the goods in question were classifiable under BTN Heading No. 73.22. In the Central Excise Tariff, which was patterened on BTN, there was no corresponding Heading No. 73.22. For the containers of base metal, separate Heading No. 83.12 was carved out. Under BTN, there was no Heading 83.12. In other words, for all the containers of base metal a specific Heading No. 83.12 was introduced under the Central Excise Tariff, which was in force prior to 1-3-1988. The containers of base metal were divided into two parts (1) containers ordinaril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition relating to the intended use for packaging of goods for sale was not applicable to the containers classifiable under sub-heading No. 8312.90. The respondents in the written submissions before the Asstt. Collector of Central Excise have referred to HSN heading No. 7308.90 of the HSN while stating that storage tanks and vessels of iron were classified under the heading - Reservoirs, tanks, vats and similar containers for any material under Heading No. 73.09 of the HSN. Thus, they themselves have agreed that their products were containers. As we have discussed above, the HSN was not relevant for classification of the goods in question before 1-3-1988 and that the goods of the respondents were covered by the Heading No. 73.22 of the BT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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