https://www.taxtmi.com/caselaws?id=106603 The Tribunal dismissed the Revenue's appeal and upheld the classification of Aluminium cans with lids under sub-heading 7612.90 of the Customs Tariff Act. The decision was based on the import consisting of cans and lids together, indicating the primary import was cans for filling beer, leading to the classification as cans under sub-heading 7612.90 rather than under 8309.90 as contended by the Revenue. The judgment emphasized the specific circumstances of the case and the relationship between the cans and lids in the import. en-us Thu, 02 May 2002 00:00:00 +0530 Wed, 14 Mar 2012 18:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106603 The Tribunal dismissed the Revenue's appeal and upheld the classification of Aluminium cans with lids under sub-heading 7612.90 of the Customs Tariff Act. The decision was based on the import consisting of cans and lids together, indicating the primary import was cans for filling beer, leading to the classification as cans under sub-heading 7612.90 rather than under 8309.90 as contended by the Revenue. The judgment emphasized the specific circumstances of the case and the relationship between the cans and lids in the import. Case-Laws Central Excise Thu, 02 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106603