2007 (11) TMI 515

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....ev, JCDR, for the Appellant. Shri V.S. Shejpal, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The dispute in the present appeal filed by the Revenue relates to the classification of insulated plastics tiffin, water bottles and water jugs manufactured by the respondent. The Commissioner (Appeals), by taking into account the overall facts including the HSN ....

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....he impugned order passed by the Commissioner (Appeals). We find that an identical issue was considered by the Tribunal in case of Milton Polyplas (I) Pvt. Ltd. v. CCE, Thane - 2006 (193) E.L.T. 467 (Tri.-Mumbai), holding that the insulated tiffin carriers are properly classifiable under heading 39.23 as article for packing or conveying of food-stuffs and would not qualify for their classification ....