Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding
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Classification of ballot boxes as strong boxes under tariff heading confirms duty treatment and directs finalisation of pending assessments. Ballot boxes of iron and steel that are portable, incorporate locking/security features and by design and material offer reasonable protection against theft and fire are classifiable as collecting/strong boxes under sub heading 8303.20 (prior to 1 March 1988) and under Heading 8303 thereafter; pending assessments should be finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of ballot boxes as strong boxes under tariff heading confirms duty treatment and directs finalisation of pending assessments.
Ballot boxes of iron and steel that are portable, incorporate locking/security features and by design and material offer reasonable protection against theft and fire are classifiable as collecting/strong boxes under sub heading 8303.20 (prior to 1 March 1988) and under Heading 8303 thereafter; pending assessments should be finalised accordingly.
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