1997 (4) TMI 206

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....i, Advocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This Revenue Appeal is directed against Order-in-Appeal dated 11-3-1987 passed by the Collector of Central Excise, Bombay. 1.2 The issue relates to classification of steel ammunition boxes of different varieties used by the Ministry of Defence for the purpose of packing of the ammunition. Collector (Ap....

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....bled or unassembled condition and, containers known commercially as flattened or folded containers of aluminium, and of aluminium whether plain, lacquered and printed or lacquered or printed under chapter sub-heading 8312.11, and "containers 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, are classified u....

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....description of the headings as given in Central Excise Tariff working schedule as on 30-4-1986.   83.12   Containers of base metal         - Containers ordinarily intended for packaging of goods for sale, including collapsible tubes, casks, drums, cans, boxes, gas cylinders and pressure containers, whether in assembled or unassembled conditio....

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....ods for sale is preceded by a single dash. It is, therefore, a sub-classification of the article or group of articles covered by 83.12. 83.12.11, 83.12.12 and 83.12.19 are preceded by two dashes. The articles covered by these sub-headings are therefore sub-classification of the articles or group of articles, which are preceded by a single dash, that is, "Containers ordinarily intended for the pack....