9911796707
TMI Blog1997 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue Appeal is directed against Order-in-Appeal dated 11-3-1987 passed by the Collector of Central Excise, Bombay. 1.2 The issue relates to classification of steel ammunition boxes of different varieties used by the Ministry of Defence for the purpose of packing of the ammunition. Collector (Appeals) held that chapter Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd, containers known commercially as flattened or folded containers of aluminium, and of aluminium whether plain, lacquered and printed or lacquered or printed under chapter sub-heading 8312.11, and "containers 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, are classified under chapter sub-heading 8312.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in Central Excise Tariff working schedule as on 30-4-1986. 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 containers, whether in assembled or unassembled condition and containers known commercially as flattened or folded containes, of base metal : 8312.11 -- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-headings are therefore sub-classification of the articles or group of articles, which are preceded by a single dash, that is, "Containers ordinarily intended for the packaging of goods for sale." The description of goods under Heading 83.12.90 on the other hand is preceded by a single dash which indicates that the goods covered by this heading are sub-classification of the article or group of ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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