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TMI Blog2011 (6) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that aluminium foil cone, which is nothing but a wrapper of sugar cone, is required to be classified along with sugar cone. Admittedly, the said packing material is not suitable for repetitive use and is meant for one time use, sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant, decision in favour of the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals), who set aside the same and allowed the Revenue's appeal. Hence, the present appeal. 4. After hearing both sides, we find that Aluminium foil cones when separately cleared by the appellant, are classifiable by them under Chapter 76 and sugar cones when separately cleared under are classifiable under Heading 19 as held by the Tribunal in case of C.C.E., Hyderabad v. Magic Products, 1997 (95) E.L.T. 590 (Tri.). The dispute is relatable only to the product where sugar ones are placed inside the aluminium foils and cleared as such. We have seen the entry 76.12, adopted by Commissioner (Appeals) which relates to the aluminium cast drum, can boxes and similar containers. Learned advocate has argued that aluminium foil cones, can by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacturers of ice-cream. Sugar cone placed in aluminium foil cone are used for packing of ice-cream by the user industry for the purpose of storing and transporting ice-cream. Hence, determination of classification of sugar cone placed in aluminium foil cone under Clause (C) of Rule 3 is appropriately applicable. I find that when the goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. I am of the view that the goods in question are squarely classifiable under Chapter 7612.9090." 6. On the other hand, it is the contention of the appellant that the fact that the weight of sugar cone is 84% and that of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not change the classification of said composite product into a container to classify the same under Chapter 76. 8. In any case, we find that in view of Rule 5(b) of Interpretative Rules, the materials and packing containers presented with the goods are to be classified with the goods if they are of a kind normally used for packing of such goods. In the present case, aluminium foil cone is used for placing the sugar cone inside the same. As such, aluminium foil cone is a part and parcel of sugar cone, in which ice-cream is to be filled. It is like a paper packing of a pack of biscuit or a bar of soap. Can it be said in above cases that the paper packing would fall under Chapter of paper? The answer to the above question is an emp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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