2008 (9) TMI 742

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....e, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The duty of Rs. 3,86,18,635/- stands confirmed against the appellant along with imposition of penalty of identical amount. 2. The dispute in the present appeal relates to the correct classification of "Aluminium Casseroles". Whereas the appellant have claimed the classifica....

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.... with an identical issue. It stands observed in the said decision that merely because containers are not durable, it cannot be held that they do not fall under 76.15 and cannot be considered as table, kitchen or other household articles. It further stands observed that there is no requirement of durability mentioned in the said tariff heading. By discussing the chapter and the other relevant mater....