1997 (3) TMI 207

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....ral Excise (Appeals) had held as under : I have gone through the facts of the case and find that the appellants' plea with regard to the classification of the ammunition boxes on the ground that they do not contain in them the goods for sale is not tenable, on account of the fact that the ammunition contained in the boxes is primarily meant for certain purposes and its subsequent use or even sale cannot be ascertained. They are containers of base metals and are, as such, rightly classifiable under sub-heading 8312.90, a sub-heading, identifiable to the products and is created for such products. I find that the Asstt. Collector's interpretation on this issue is correct and based on law. Another plea of the appellants that the appellants w....

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....ification of the products, the main issue which has been discussed above and their appeal rejected, I therefore find no force to interfere with the orders passed by the Asstt. Collector in this case also. I therefore, reject the appeal. Both the appeals are disposed of accordingly. 2. We have heard Shri A.R. Madhav Rao, advocate, for the appellants and Shri A.K. Agarwal, SDR, for the respondents. 3. The only issue for our consideration is the classification of the product ammunition boxes. The appellants have sought to classify the ammunition boxes under sub-heading no. 7308.90 of the Tariff effective from 1-3-1986 as other articles of iron or steel - other. The Revenue had classified these ammunition boxes under Heading ....