TaxTMI 
TaxTMI 
2011 (6) TMI 648
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....factured by the appellant. The appellants are manufacturing sugar cones for filling the ice-cream and are classifying the same under Heading 1905.3290. There is no dispute about the same. They are also manufacturing aluminium sleeves for placing sugar cones in them which are also being cleared by them separately by classifying under Chapter 76. There is also no doubt about the same. However, dispute is in respect of composite product i.e. sugar cone placed in aluminium foil cone. Whereas the appellants have claimed classification as under Heading 1905.3290, Revenue's contention is that the same are classifiable under Heading 7612.9090. Accordingly, proceedings were initiated against them for change in classification and for recovery of diff....
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....n'ble Supreme Court decision in case of M/s. G. Claridge & Co. v. Collector of Central Excise - 1991 (52) E.L.T. 341 (S.C.), he has argued that the tube light packing trays, apple trays etc. were held as not containers. By adopting same reasoning, he submits that the aluminium foil cones which are without lid cannot be held to be container. He also submits that identical product manufactured in India by other appellants similarly situate are being classified under Chapter 19. 5. We find that the Commissioner (Appeals) has allowed the Revenue's appeal only by observing that the aluminium foil cones are used for packing ice-cream and hence determination of classification of sugar cone placed in aluminium foil cone has to be decided in C....
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....terpretation would apply. They have also contended that in terms of Rule 5(b) for interpretation (which reads as under), the aluminium foil cones cannot be classified separately when the sugar cone is placed in the same. "Subject to the provisions of (a) packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packaging materials or packing containers are clearly suitable for repetitive use." 7. We agree with the ld. Advocate. The aluminium foil cone when cleared separately, are undisputedly are being classified by the appellant under Chapter 76. However, when sugar cones pla....