9911796707
TMI Blog1997 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Heading 83.12 relates to containers intended for packing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntainers 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 8312.12 and other containers are classified under chapter sub-hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... rticles covered by 83.12. 83.12.11, 83.12.12 and 83.12.19 are preceded by two dashes. The articles covered by these sub-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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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