https://www.taxtmi.com/caselaws?id=86591 Storage tanks and vessels manufactured for containing liquids were treated as containers of base metal rather than articles excluded for not being ordinary packing containers. The tariff distinction in the relevant period separated articles of iron or steel from containers of base metal, and the packaging-for-sale condition applied only to specified sub-headings, not to Heading 8312.90. On that basis, the exclusion relied on by the lower authority was unsound, and classification under Heading 8312.90 was upheld over Heading 7308.90. en-us Mon, 17 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 17:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86591 Storage tanks and vessels manufactured for containing liquids were treated as containers of base metal rather than articles excluded for not being ordinary packing containers. The tariff distinction in the relevant period separated articles of iron or steel from containers of base metal, and the packaging-for-sale condition applied only to specified sub-headings, not to Heading 8312.90. On that basis, the exclusion relied on by the lower authority was unsound, and classification under Heading 8312.90 was upheld over Heading 7308.90. Case-Laws Central Excise Mon, 17 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86591