2006 (11) TMI 381 - AT - Central Excise

Summary

Issues:
Classification of domestic milk cans under Central Excise Tariff heading No. 73.23 for exemption u/s Notification No. 5/99 (Sri. No. 201).

Classification Issue:
- The Respondent, a manufacturer of "domestic milk cans," claimed classification under heading 73.23 for exemption.
- Show cause notice contended that the cans are not household articles but used in the dairy industry.
- Asst. Commissioner based classification on the use in the dairy industry, stating larger cans are for industrial use.
- Commissioner (Appeals) accepted the respondent's argument, citing HSN notes that heading 73.23 includes items for various establishments, not based on capacity.
- Tribunal noted that milk cans are specifically mentioned under 73.23, distinguishing them from cans under 73.10 used for packing canned products.
- Previous Tribunal ruling stated vessels used outside households fall under utensils category.
- Tribunal upheld the Commissioner's classification under 73.23 and exemption, rejecting the Revenue's appeal.