Classification of gas cylinder parts: prior container tariff applies only to the earlier period; current heading covers electrical stampings. Heading 8312 was amended in the 1988 budget to cover electrical stampings and laminations rather than containers of base metal; therefore the clarification in Board Circular No. 3/90 regarding containers of base metal applies only to the period when Heading 8312 so referred, and the Board confirms the Collector of Central Excise, Indore's presumption for that earlier period.
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Provisions expressly mentioned in the judgment/order text.
Classification of gas cylinder parts: prior container tariff applies only to the earlier period; current heading covers electrical stampings.
Heading 8312 was amended in the 1988 budget to cover electrical stampings and laminations rather than containers of base metal; therefore the clarification in Board Circular No. 3/90 regarding containers of base metal applies only to the period when Heading 8312 so referred, and the Board confirms the Collector of Central Excise, Indore's presumption for that earlier period.
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