Containers - Composite paper containers supplied for use as Defence Ammunition Stores - Classifiable under sub-heading 4819.19 prior to 1-3-1988 and under sub-heading 4819.90 after 1-3-1988

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....nder sub-heading 4819.90 after 1-3-1988 Circular No. 18/90-CX.4 Dated 9-7-1990 [From F.No. 61/19/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of composite paper containers supplied for use as Defence Ammunition Stores whether under sub-heading 4819.19 or 4819.90. Doubts have been raised regarding the correct classification of composite p....

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....at Bangalore on 24th and 25th May, 1990. The Conference observed that the view, taken by CETA, that as in HSN, containers of the rigid and durable type which are generally of better finish should be distinguished from other ordinary containers for packing, so as to exclude the former from the scope of sub-heading 4818.19 and classify it under sub-heading 4818.90, attracting duty of 12% ad valorem,....