1996 (12) TMI 151

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.... the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the only issue for our consideration is the classification of the product `ice boxes'. The respondent M/s. Pure Drinks (Cal.) Ltd., Calcutta had classified their product under sub-heading No. 8312.19; the Revenue in this appeal filed against the order of the Collector, Central Excise (Appeals)....

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....goods for sale. These boxes made of base metal were used in shops and houses to keep the ice free from melting or to keep aerated bottles chilled. It was used only for keeping the aerated water and other products cool. 3. We have carefully considered the matter. There is no dispute that the ice boxes (cooler) were manufactured out of the base metal. Under Heading No. 83.12 of the new Tarif....