https://www.taxtmi.com/caselaws?id=33799 Aluminium casseroles fitted with lids used for packaged food in transport are not to be treated as conventional containers but as trays and articles for table use; classification should follow tariff heading for articles for table use and not container headings. The analysis gives persuasive weight to recommendations of the Harmonised System Committee in determining tariff classification, applying international classification guidance to resolve ambiguity in commodity description and thereby directing classification under the heading for articles for table use rather than the container heading. en-us Thu, 16 Oct 2008 00:00:00 +0530 Thu, 22 Jan 2026 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33799 Aluminium casseroles fitted with lids used for packaged food in transport are not to be treated as conventional containers but as trays and articles for table use; classification should follow tariff heading for articles for table use and not container headings. The analysis gives persuasive weight to recommendations of the Harmonised System Committee in determining tariff classification, applying international classification guidance to resolve ambiguity in commodity description and thereby directing classification under the heading for articles for table use rather than the container heading. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33799