https://www.taxtmi.com/caselaws?id=54559 Insulated tiffin carriers are classifiable under Heading 39.23 as articles for the conveyance or packing of goods, because they are used to carry food from one place to another and fit that description more specifically. They are not classifiable under Heading 39.24 as tableware, kitchenware, or other household articles, since the illustrations in that heading do not extend to a tiffin carrier. The more specific entry in Heading 39.23 therefore prevails for classification, with the result that the insulated tiffin carrier falls under Heading 39.23 and not Heading 39.24. en-us Tue, 09 Aug 2005 00:00:00 +0530 Wed, 20 Oct 2010 17:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54559 Insulated tiffin carriers are classifiable under Heading 39.23 as articles for the conveyance or packing of goods, because they are used to carry food from one place to another and fit that description more specifically. They are not classifiable under Heading 39.24 as tableware, kitchenware, or other household articles, since the illustrations in that heading do not extend to a tiffin carrier. The more specific entry in Heading 39.23 therefore prevails for classification, with the result that the insulated tiffin carrier falls under Heading 39.23 and not Heading 39.24. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54559