TaxTMI 
TaxTMI 
2002 (5) TMI 754
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....ding of 7612.90 alongwith cans as confirmed by the Commissioner (Appeals), under the impugned Order. 2. Shri M.P. Singh, learned D.R., submitted that the respondents imported Aluminium Cans and Lids thereof and filed Bills of Entry for their clearances from the Warehouse classifying them under sub-heading 7612.90 of the Customs Tariff and sub-heading 7612.99 of the Schedule to the Central Excise Tariff Act; that the Assistant Commissioner confirmed the demand of additional duty classifying the lids under sub-heading 8309.90 of the Customs Tariff on the ground that Heading 83.09 provides most specific description and can & lid can not be imported in assembled condition; that, however, on appeal, Commissioner (Appeals) set aside the Adj....
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....nd do not have general use anywhere else, they have to be classified along with Aluminium Cans under sub-heading 7612.90 and not under 8309.90; that Heading 83.09 covers those products which have general usage and would not cover lids imported along with Aluminium Cans. He, further, submitted that Heading 76.12 applies to Casks, Drums, Cans, Boxes and similar containers"; that this means that Can has to be a container; that as held by the Supreme Court in the case of G. Claridge & Company Ltd. v. C.C.E., 1991 (52) E.L.T. 341 (S.C.), the expression 'container' has to be construes to mean 'packing containers' which are analogous to boxes and cartons, that is, an enclosed receptacle; that accordingly Aluminium Can cannot be a container unless ....
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....heat-insulated, but not fitted with mechanical or thermal equipment. 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. It is not in dispute that the respondents have imported Aluminium cans and lids thereof together. According to them they have imported Cans for filling up beer and sale. We find that "Aluminium cans" are specifically mentioned in Heading 76.12 and the fact that both cans and lids have been imported together goes to show that what has in fact been imported is nothing but cans for filling beer. The mere fact that lids were valued separately will not automatically mean that the Respond....