Base metal ice boxes classified under residual tariff entry because they were coolers, not packaging containers.

Ice boxes made of base metal were treated as coolers rather than containers ordinarily intended for packaging goods for sale, so they did not fit sub-headings 8312.11, 8312.12 or 8312.19 of the Central Excise Tariff. Because the goods were base metal articles not otherwise covered by the specific entries in Heading 83.12, classification properly fell under the residual sub-heading 8312.90. The tariff scheme therefore required reliance on the specific use and coverage of the enumerated sub-headings, and goods excluded from those entries were classified under the residual provision.

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Issues: Whether ice boxes made of base metal were correctly classifiable under sub-heading No. 8312.90 of the Central Excise Tariff, and not under sub-heading Nos. 8312.11, 8312.12 or 8312.19.

Analysis: The product was undisputedly manufactured out of base metal. The tariff scheme for Heading No. 83.12 showed that sub-heading Nos. 8312.11, 8312.12 and 8312.19 covered containers ordinarily intended for packaging of goods for sale, with 8312.19 confined to base metal containers other than aluminium produced without the aid of power. The ice boxes were not packaging containers for sale but were used as coolers, and they did not fall within the specific sub-headings relied upon by the Revenue.

Conclusion: The ice boxes were correctly classifiable under sub-heading No. 8312.90 of the Central Excise Tariff. The classification adopted by the assessee was not accepted.

Ratio Decidendi: Where a tariff entry specifically excludes the goods from the enumerated sub-headings, classification must fall under the residual sub-heading applicable to base metal containers not otherwise covered.

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