2006 (11) TMI 381

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....hri T. Gunasekharan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)] - The Respondent M/s. Krishna Industries is a manufacturer of "domestic milk cans". These cans varied in capacity from 5 ltrs to 50 ltrs. The respondent claimed classification of cans under Central Excise Tariff heading No. 73.23, with the benefit of exemption under Notification No. 5/99 (Sri. No. 201). ....

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....ndustrial use. Thus, 'capacity' was the main criterion in passing the adjudication order. 4. The respondent took up the matter before the Commissioner (Appeals) contending that classification of cans, whether under 73.10 or 73.23 is not to be based on capacity of the cans; but based on whether they are for household use or not. Reliance was placed on HSN notes. 5. The Commissioner ....

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....ulated, but not fitted with mechanical or thermal equipment. 73.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like of iron or steel." HSN Note to 73.23 states that Table, Kitchen or other House hold article includes goods for use in hotels, restaurants, boarding-houses, hos....

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....carbide, dyestuffs or other chemicals. The smaller containers include boxes, cans, tins, etc., mainly used as sales packings for butter, milk, beer, preserves, fruit or fruit juices, biscuits, tea, confectionery, tobacco, cigarettes, shoes cream, medicaments, etc." 7. From the above note, it is clear that cans covered under 73.10  are cans used for packing and serving canned products ....