Tribunal upholds classification of plastic tiffin, water bottles under heading 39.23

The Tribunal upheld the classification of insulated plastics tiffin, water bottles, and water jugs under heading 39.23, following a Supreme Court precedent. The Revenue's appeals were rejected, and all related cross-objections were disposed of accordingly.

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Issues:
Classification of insulated plastics tiffin, water bottles, and water jugs - Whether falling under heading 39.23 or 3924.10.

The judgment deals with the classification dispute regarding insulated plastics tiffin, water bottles, and water jugs manufactured by the respondent. The Commissioner (Appeals) classified the goods under heading 39.23 as insulated wares of plastic for conveying food and water, considering the HSN explanatory note and relevant facts. The Revenue contended that the goods should be classified under chapter heading 3924.10 as kitchenware and household articles. The Tribunal referred to a previous case involving insulated tiffin carriers, where it was held that such articles are properly classified under heading 39.23 for packing or conveying food-stuffs, not under 39.24 for tableware or kitchenware. The Supreme Court upheld this decision. Consequently, the Tribunal in the present case held that all articles should be classified under heading 39.23, following the precedent set by the Supreme Court.

In conclusion, the Tribunal rejected the Revenue's appeals and disposed of all cross-objections related to the appeals. The judgment reaffirmed the classification of insulated plastics tiffin, water bottles, and water jugs under heading 39.23 based on the precedent established by the Supreme Court.

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