1997 (8) TMI 319

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....R. Victor Thiagaraj, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  The manufacturer of Ballot Boxes being agreed by the classification of Ballot Boxes under Tariff Heading No. 83.03 and confirmation of demand on that basis by the Collector (Appeals), in reversal of the decision of the Assistant Collector, has filed the present Appeal against the decision of the....

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....he size of the Ballot Boxes in question is 470 mm x 330 mm x 280 mm. While the top part of the Ballot Box is of 1.6 mm Cold rolled low carbon steel/mild steel, the sides and bottom are of 1 mm thickness. There is no case for the Department, that Ballot Boxes are either armoured or reinforced. The Assistant Commissioner had taken a view in favour of the assessee in this case. The Appellate authorit....

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.... are portable boxes (incorporating a key-operated or a combination lock, sometimes with double walls which by virtue of their design, material etc., offer reasonable protection against theft and fire. Collecting-Boxes, Money-Boxes also fall under this Heading provided they have similar provisions for security. Otherwise, they are classified according to the constituent metal or alloys". 7.&emsp....

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....steel sheets of 1 mm and 1.6 mm thickness. It is also accepted that the Ballot Boxes have locking devices. The very purpose of using steel sheets of the type referred to and incorporating locking devices is to ensure protection against theft and/or fire. Having regard to these circumstances, we find no justification to differentiate between the Ballot Boxes in question and cash boxes and deed boxe....