9911796707
TMI Blog1996 (12) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the only issue for our consideration is the classification of the product `ice boxes'. The respondent M/s. Pure Drinks (Cal.) Ltd., Calcutta had classified their product under sub-heading No. 8312.19; the Revenue in this appeal filed against the order of the Collector, Central Excise (Appeals) had sought to classify the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade of base metal were used in shops and houses to keep the ice free from melting or to keep aerated bottles chilled. It was used only for keeping the aerated water and other products cool. 3. We have carefully considered the matter. There is no dispute that the ice boxes (cooler) were manufactured out of the base metal. Under Heading No. 83.12 of the new Tariff containers of base metal were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er sub-heading No. 8312.11, 8312.12 and 8312.19. 4. As the containers were made of base metal and were not covered by sub-heading Nos. 8312.11, 8312.12 and 8312.19 they were rightly classifiable under sub-heading 8312.90 of the New Central Excise Tariff. 5. In view of the above position, the view taken by the Collector, Central Excise (Appeals) is not correct. We set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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