https://www.taxtmi.com/caselaws?id=115809 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicants in a case concerning the classification of containers for ice cream under Central Excise Tariff headings. The Tribunal found that the containers should be classified under Chapter 76 instead of Chapter 48, granting a waiver of pre-deposit of duty and penalties. This decision was based on the argument that the previous decision relied upon by the authorities was under an old tariff regime with specific tests not applicable to the current chapters. en-us Thu, 02 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115809 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the applicants in a case concerning the classification of containers for ice cream under Central Excise Tariff headings. The Tribunal found that the containers should be classified under Chapter 76 instead of Chapter 48, granting a waiver of pre-deposit of duty and penalties. This decision was based on the argument that the previous decision relied upon by the authorities was under an old tariff regime with specific tests not applicable to the current chapters. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115809