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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....oxes - Clarification regarding Circular 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 hav....

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....ce on the inner side of the lid are 14 guage except for the insertion 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.....