Tribunal classifies insulated tiffin carriers under heading 39.23, overturns Commissioner's decision

The Tribunal ruled in favor of the appellant, determining that insulated tiffin carriers should be classified under heading 39.23 for packing goods, rather than as tableware and kitchenware under heading 39.24. The Commissioner's classification was overturned, and the appeal was allowed.

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The appeal concerned the classification of insulated tiffin carriers. The Commissioner classified them as tableware and kitchenware, but the appellant argued they should be under heading 39.23 for packing goods. The Tribunal agreed with the appellant, ruling that tiffin carriers are for conveying or packing food and should be classified under heading 39.23, not 39.24. The appeal was allowed, and the Commissioner's order was set aside.

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