Base-metal ice boxes classified under residuary tariff sub-heading because they were not packaging containers for sale.

Ice boxes made of base metal were not containers ordinarily intended for packaging goods for sale, so they did not fall within the specific sub-headings reserved for such packaging containers. The tariff scheme distinguished between packaging containers and other base-metal containers, and goods outside the narrower packaging classifications were to be placed under the residuary sub-heading 8312.90. On that basis, the ice boxes were correctly classified under sub-heading 8312.90.

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Issues: Whether ice boxes, being containers of base metal not ordinarily intended for packaging of goods for sale, were classifiable under Tariff Heading 83.12 or under sub-heading 8312.90 of the Central Excise Tariff.

Analysis: The tariff entry distinguished between containers ordinarily intended for packaging of goods for sale and other containers of base metal. Sub-headings 8312.11, 8312.12 and 8312.19 covered only containers ordinarily intended for packaging of goods for sale, while sub-heading 8312.90 covered containers of base metal not falling within those specific sub-headings. Since the ice boxes were not used or intended as packaging containers for sale, they did not fall within the specific sub-headings relied upon by the assessee.

Conclusion: The ice boxes were correctly classifiable under sub-heading 8312.90, and the Revenue's appeal succeeded.

Ratio Decidendi: Where a tariff entry specifically confines certain sub-headings to containers ordinarily intended for packaging of goods for sale, goods not so intended must be classified under the residuary sub-heading covering other containers of base metal.

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