1998 (3) TMI 371

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....er per : J.H. Joglekar, Member (T)]. - The respondents in this case were manufacturing tanks, water tank, elpical tank, G.I. drum, fire buckets and similar containers for which the classification claimed by them was under sub-heading 7308.90. A show cause notice was issued seeking to amend classification to sub-heading 8312.90 and seeking to recover the differential duty. The Assistant Collector....

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....ds of Chapter 82 or 83 from Chapter 72-76 and 78-81. In other words, the classification under Chapter 83 will prevail over the classification under Chapter 73. 4. We have also seen the converage of the entry at 8312. The condition that the container should be ordinarily intended for packaging of goods, etc. would prevail up to the sub-heading 8312.19 only. The sub-heading 8312.90, being proc....