https://www.taxtmi.com/caselaws?id=74155 Air drive reservoirs fitted to bottom discharge hopper wagons were held not to be metal containers under Item 46 of the First Schedule to the Central Excises and Salt Act, 1944. Item 46 applied to articles ordinarily intended for packaging goods for sale, including pressure containers, but these reservoirs were used as operating devices to open and close wagon doors with pressure and formed part of the wagon mechanism. As they were not intended for packaging, conveyance or storage of goods for sale, they fell outside the item and were not classifiable under it. en-us Mon, 16 Jan 1989 00:00:00 +0530 Tue, 07 Jun 2011 11:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74155 Air drive reservoirs fitted to bottom discharge hopper wagons were held not to be metal containers under Item 46 of the First Schedule to the Central Excises and Salt Act, 1944. Item 46 applied to articles ordinarily intended for packaging goods for sale, including pressure containers, but these reservoirs were used as operating devices to open and close wagon doors with pressure and formed part of the wagon mechanism. As they were not intended for packaging, conveyance or storage of goods for sale, they fell outside the item and were not classifiable under it. Case-Laws Central Excise Mon, 16 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74155