https://www.taxtmi.com/caselaws?id=236242 Disposable aluminum foil casserole trays and dishes were held to be classifiable under Heading 76.15 as table, kitchen or other household articles of aluminum, rather than under Heading 76.12 as containers. The classification turned on the goods' principal use for serving meals and conveying food, together with the persuasive effect of HSN Committee opinion under an HSN-aligned tariff. The contention that "other household articles" should be limited by ejusdem generis to durable or permanent goods was rejected. The impugned orders were set aside, the appeals were allowed, and consequential relief followed. en-us Tue, 05 Feb 2013 00:00:00 +0530 Thu, 22 Jan 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236242 Disposable aluminum foil casserole trays and dishes were held to be classifiable under Heading 76.15 as table, kitchen or other household articles of aluminum, rather than under Heading 76.12 as containers. The classification turned on the goods' principal use for serving meals and conveying food, together with the persuasive effect of HSN Committee opinion under an HSN-aligned tariff. The contention that "other household articles" should be limited by ejusdem generis to durable or permanent goods was rejected. The impugned orders were set aside, the appeals were allowed, and consequential relief followed. Case-Laws Central Excise Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236242