https://www.taxtmi.com/caselaws?id=439270 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. en-us Wed, 08 Feb 2023 00:00:00 +0530 Thu, 22 Jan 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439270 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. Case-Laws Central Excise Wed, 08 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439270