Tariff classification of aluminum casseroles turns on common parlance, actual use and HSN notes, placing them under trays.

Aluminum casseroles manufactured with the aid of aluminum foils were classified by applying the common parlance test, their use for storing food articles, and the HSN explanatory notes. On those criteria, the goods answered the description of aluminum trays rather than containers, so classification under Heading 76.15 was correct and Heading 76.12 did not apply. The Tribunal's view was upheld, and the appeals were dismissed.

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Issues: Whether aluminum casseroles manufactured with the aid of aluminum foils are classifiable as containers under Heading 76.12 or as aluminum trays under Heading 76.15.

Analysis: The applicable classification had to be determined on the basis of the common parlance test, the use of the goods for storing food articles, and the explanatory notes to the Harmonized System of Nomenclature. On these considerations, the goods answered the description accepted by the Tribunal, and there was no reason to disturb that view.

Conclusion: The goods are classifiable under Heading 76.15, and not under Heading 76.12.

Final Conclusion: The Tribunal's classification was upheld and the appeals were dismissed.

Ratio Decidendi: For tariff classification, the common parlance test, actual use, and HSN explanatory notes are determinative where they point conclusively to the correct heading.

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