1997 (2) TMI 255

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....els prior to 1-3-1988. The respondents had sought to classify the storage tanks and vessels manufactured by them under Heading No. 7308.90 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Tariff') as other articles of Iron and Steel - other. The Asstt. Collector of Central Excise, Bangalore observed that the goods in question were containers made of base metal and were correctly classifiable under Heading No. 3312.90 of the Tariff which covered containers of base metal other than those covered under sub-heading Nos. 8312.11, 8312.12 and 8312.19 of the Tariff. The Collector of Central Excise (Appeals), Madras allowing the appeal of the respondents (appellants before him) held that the storage tanks and ....

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....s and vessels of base metals manufactured by them under Chapter 73 of the Tariff as articles of Iron or Steel. Under Heading No. 73 .08 other articles of Iron or Steel were classifiable. 7. Under Heading No. 73.22 of the BTN, Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquified gas), of Iron or Steel of a capacity exceeding 300 litres whether or not lined or heat insulated but not filled with mechanical or thermal equipment, were covered. These goods were referred to as `containers'. It was however explained that such containers differed from the packing and transport containers as they were normally installed as fixtures for storage or for manufacturing used eg. in factories, chemical ....

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....iable under sub-heading No. 8312.11; of all base metal other than aluminium if produced with the aid of power were classifiable under sub-heading No. 8312.12 and the containers ordinarily intended for packaging of goods for sale which were neither classifiable under sub-heading No. 8312.11 or sub-heading No. 8312.12 were classifiable under sub-heading No. 8312.19. The containers of base metal, which were neither covered by sub-heading No. [8312.11] or 8312.12 or 8312.19 were classifiable under sub-heading No. 8312.90. For classification under sub-heading No. 8312.90, there was no condition that the containers should be ordinarily intended for packaging of goods for sale. This was the condition applicable for only sub-heading Nos. 8312.11, 8....