https://www.taxtmi.com/caselaws?id=86623 Ammunition boxes made of base metal, used for keeping and conveying ammunition, were treated as containers of base metal under Heading 8312.90. The more general Heading 7308.90 for other articles of iron or steel was excluded because a specific tariff entry governed the goods. As the boxes did not fall within narrower sub-headings under Heading 83.12, classification under 8312.90 was upheld and the duty demand founded on that entry was sustained against the assessee. en-us Mon, 10 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86623 Ammunition boxes made of base metal, used for keeping and conveying ammunition, were treated as containers of base metal under Heading 8312.90. The more general Heading 7308.90 for other articles of iron or steel was excluded because a specific tariff entry governed the goods. As the boxes did not fall within narrower sub-headings under Heading 83.12, classification under 8312.90 was upheld and the duty demand founded on that entry was sustained against the assessee. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86623