TaxTMI 
TaxTMI 
1997 (1) TMI 214
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....r : Lajja Ram, Member (T)]. - The matter was called. No one is present for the respondents M/s. Pure Drinks (Cal.) Ltd. The notice for today's hearing had been served on the respondents. The acknowledgement card is on record. Earlier the matter was fixed for hearing on 29-10-1996. The respondents had requested for the set of appeal papers. It was seen that the set of appeal papers had already be....
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....d of power. While container of aluminium were classifiable under sub-heading No. 8312.11 and that of other base metal other than aluminium were classifiable under sub-heading 8312.12, all containers of base metal which were not covered by sub-headings 8312.11, 8312.12 and 8312.19 were classifiable under sub-heading 8312.90. As the goods in question i.e. ice boxes were not intended for packaging of....
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....lly as flattened or folded containers, of base metal : 8312.11 -- Of aluminium, whether plain, lacquered or printed or lacquered and printed 20% 8312.12 -- Of base metal other than aluminium, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 20% 8312.19 -- Other Nil 8312.90 - Containers of base metal, other than those covered un....