Containers - Composite paper containers supplied for use as Defence Ammunition Stores - Classifiable under sub-heading 4819.19 prior to 1-3-1988 and under sub-heading 4819.90 after 1-3-1988
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Classification of composite paper containers clarified as falling under tariff sub headings for defence ammunition supplies. Composite paper containers made to Defence specifications, tested for load-bearing, water immersion and moisture, are classifiable under the cartons/boxes/containers residuary entry of the Central Excise Tariff Act; the Board clarified they fall under sub-heading 4818.19 prior to 1-3-1988 and under sub-heading 4819.19 after 1-3-1988 and directed finalisation of pending assessments.
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Provisions expressly mentioned in the judgment/order text.
Classification of composite paper containers clarified as falling under tariff sub headings for defence ammunition supplies.
Composite paper containers made to Defence specifications, tested for load-bearing, water immersion and moisture, are classifiable under the cartons/boxes/containers residuary entry of the Central Excise Tariff Act; the Board clarified they fall under sub-heading 4818.19 prior to 1-3-1988 and under sub-heading 4819.19 after 1-3-1988 and directed finalisation of pending assessments.
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