2023 (6) TMI 844 - SCH - Central Excise

Classification of aluminum casseroles as containers under HSN heading 76.15 affirmed for tariff purposes; appeals dismissed.

Classification dispute concerning aluminum casseroles fabricated with aluminum foils: the common parlance test and the use/function of the products ... Classification of goods - aluminum casseroles manufactured with the aid of aluminum foils - to be classified as “containers”, falling in Chapter Heading 76.12 or as classifiable as aluminum trays - HELD THAT:- Having considered the orders of the CESTAT, this Court is of the opinion that the view expressed by the Tribunal is correct. On an application of the common parlance test also having regard to the use of the products, (i.e. storing articles of food) and the explanatory note to the HSN, there can be no conclusion other than that arrived at by the CESTAT i.e. the goods are classifiable under Heading 76.15. The appeals are, therefore, dismissed. The Supreme Court of India dismissed the appeal regarding the classification of aluminum casseroles as containers or trays. The court upheld the classification of the casseroles under Heading 76.15 based on the common parlance test and use of the products for storing food articles. The revenue's contention that the casseroles were containers under Chapter Heading 76.12 was rejected.