https://www.taxtmi.com/caselaws?id=93124 Ballot boxes made of thin steel sheets with locking devices were treated as classifiable under Heading 83.03, because that heading covers armoured or reinforced safes, strong-boxes, cash or deed boxes, and similar metal containers designed for security. The classification turned on the material, sheet thickness, and locking arrangement, which showed protection against theft and fire and made the boxes comparable to cash or deed boxes. They were therefore not classifiable under Heading 7326.90 as other articles of iron or steel, and the departmental trade notice adopting the same view was regarded as correct. en-us Tue, 05 Aug 1997 00:00:00 +0530 Tue, 08 Nov 2011 15:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93124 Ballot boxes made of thin steel sheets with locking devices were treated as classifiable under Heading 83.03, because that heading covers armoured or reinforced safes, strong-boxes, cash or deed boxes, and similar metal containers designed for security. The classification turned on the material, sheet thickness, and locking arrangement, which showed protection against theft and fire and made the boxes comparable to cash or deed boxes. They were therefore not classifiable under Heading 7326.90 as other articles of iron or steel, and the departmental trade notice adopting the same view was regarded as correct. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93124