2005 (8) TMI 227 - AT - Central Excise

Summary

The appeal concerned the classification of insulated tiffin carriers. The Commissioner (Appeals) classified them under chapter sub-heading 3924.10 as tableware and kitchenware, but the appellant argued they should be under heading 39.23 as articles for packing goods. The Tribunal agreed with the appellant, stating that tiffin carriers are for conveying food and should be classified under heading 39.23. The appeal was allowed, and the Commissioner (Appeals) order was set aside.