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 ... Summary
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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