https://www.taxtmi.com/caselaws?id=86078 Ice boxes made of base metal were treated as coolers rather than containers ordinarily intended for packaging goods for sale, so they did not fit sub-headings 8312.11, 8312.12 or 8312.19 of the Central Excise Tariff. Because the goods were base metal articles not otherwise covered by the specific entries in Heading 83.12, classification properly fell under the residual sub-heading 8312.90. The tariff scheme therefore required reliance on the specific use and coverage of the enumerated sub-headings, and goods excluded from those entries were classified under the residual provision. en-us Mon, 16 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86078 Ice boxes made of base metal were treated as coolers rather than containers ordinarily intended for packaging goods for sale, so they did not fit sub-headings 8312.11, 8312.12 or 8312.19 of the Central Excise Tariff. Because the goods were base metal articles not otherwise covered by the specific entries in Heading 83.12, classification properly fell under the residual sub-heading 8312.90. The tariff scheme therefore required reliance on the specific use and coverage of the enumerated sub-headings, and goods excluded from those entries were classified under the residual provision. Case-Laws Central Excise Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86078