Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding

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.... No. 32/90-CX.4 Dated 16-8-1990 [From F. No. 139/16/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of Ballot Boxes whether under sub-heading 7326.90 as other articles of iron and steel or under Heading 8303 as strong boxes - Clarification regarding. The Election Commission of India have pointed out divergence in classification of Ballot Box....

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....n of paper seal which is of 24 guage. While the units in Madras under TANSI were following small scale exemption, the Ballot Boxes made in Hyderabad were classified under sub-heading 7326.90 attracting duty of 15% ad valorem basic and in Jaipur, they were classified under Heading 8303 attracting basic duty of 35% ad valorem. 2. The matter has been examined by the Board. Attention is drawn to HSN ....