AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2008 (10) TMI 179
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....ate Shri B.L. Narasimhan on behalf of the appellant submitted the following points in his detailed arguments. 2.1 Aluminium Casseroles manufactured by them cannot be considered as container but have to be considered as trays and therefore are classifiable as articles for table use. Learned advocate explained in detail the tariff description, HSN Explanatory note etc. up to 28-2-2005, the classification claimed for the product was under 7615.10. At that time, the tariff heading was as under: 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitaryware and parts thereof, of aluminium 7615.10 Table, kitchen or other household articles and. parts thereof; pot scourers and scouring or polishing pads; gloves and the like 16% 7615.20 Pressure Cookers 16% 7615.30 Sanitary ware and parts thereof 16% After 28-2-2005, the Tariff heading was as under: 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitaryware and parts thereof, of alumin....
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....SN Explanatory note to Headings 73.23 and 73.24 and in view of the explanatory note given under Heading 73.23 which covers articles for table use such as trays, dishes, plates, spoons or vegetable dishes, items manufactured by the appellant are clearly covered by the heading. 2.3 He also submitted that in addition to the above, the very same issue of classification of items similar to the ones manufactured by the appellant had come up before Harmonised Systems Committee and the committee in their decision communicated as amendment to the compendium of classification opinion vide HSE/39/March 2007 inserted the following classification opinion. 7615.19 1 Disposable aluminum foil container used principally in the commercial preparation, packing and conveyance of foods. The containers might vary in forms and size (rectangular or round). The commodity at issue has the following dimensions: 15 cm internal diameter excluding the sides which incline outwards, 20 cm external diameter including the sides, 2 cm deep, with a thickness of the aluminium foil of 70 microns and with a capacity of 425 ml. The commodity is primarily used in the baking industry to place the foo....
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....a kitchen article. The heading, moreover, includes items such as pot scourers, scouring or polishing pads, and gloves. It is clear to me, therefore, that it was not intended to apply only to rigid articles of a durable nature." 2.5 He also cited the decision in the case of Godhra Borough Municipality v. Godhara Electricity Co. Ltd. reported in AIR 1968 SC 1504 in support of his contention that judgment in foreign country can also be applied and considered by the Court in India. 2.6 He submitted that show cause notice in this case was issued on 1-5-2007 covering the period from April 2003 to June 2007. He submits that the appellant has submitted a letter describing manufacturing process in May 2000 and in June 2000 they had also claimed benefit of notification No. 6/2000. He submits that the appellant had filed classification declaration and the manufacturing process gives all the details. Therefore, in addition to the fact that the appellants have a very strong case on merit, on limitation also they have a very good case. He also submits that they are not liable to penalty in view of the fact that the appellants acted in bona fide belief that their product is classifiable as tabl....
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...., restrains or encloses any article or commodity or articles or commodities to be stored, or transported." (Abstract from Indian Standard - Glossary of Items: I.S. 4261-1967) "Container. (1) In general, any receptacle or enclosure used m packaging and shipping. (2) Relatively large, reusable enclosures to be filled with small packages and discrete objects, to consolidate shipments and allow transport on railway flat cars, flatbed trailers, aircraft, in ships' holds or as deckloads, etc. (See Cargo Transporter: Containerization). (3) Any receptable for holding a product." [Abstract from Glossary of Packaging Terms (USA)] "Container. A large box for intermodal transport, containing many smaller boxes of different shapes and sizes as well as individual articles." (Abstract from Glossary of Packaging Terms (Australia)." 5.4.6 As per the above definitions, the emphasis on the use of the word "container" is as ordinarily intended for packaging of goods for transport. Now, the point to be considered is whether the product manufactured by M/s. Hindalco is covered under the term 'containers' or otherwise. The product in question is prepared from aluminium foil of a sufficient thicknes....
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....f the Revenue' and thereafter based on the submissions made by South African customs, Harmonized System Committee recommendations also fully support the appellant. The decision of the Hon'ble Supreme Court cited by the appellant shows that the judgment of foreign Court has to be considered where the basis is same. Further, several judgments cited by the appellant also show that the opinion of the Harmonised Systems Committee has to be considered. We also agree with the learned advocate's arguments that the explanatory note given on the Chapter 73 to cover the table-ware and kitchen- ware have to be considered and therefore, the product manufactured by the appellant is correctly classifiable under Heading 76.15 as claimed by the appellant. As regards contentions of the learned SDR that the product is classifiable as container, the recommendations of Harmonised System Committee ad the decision of the Hon'ble Supreme Court of South Africa and the HSN note' regarding the table-ware and kitchen-ware clearly are against the Revenue. It is also not disputed that primary use of the product manufactured by the appellant with lid is for serving meals on the table. Further, it also cannot be ....