2023 (6) TMI 844

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..... CESTAT, this Court is of the opinion that the view expressed by the Tribunal is correct. On an application of the common parlance test also having regard to the use of the products, (i.e. storing articles of food) and the explanatory note to the HSN, there can be no conclusion other than that arrived at by the CESTAT i.e. the goods are classifiable under Heading 76.15. The appeals are, therefo .....

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..... f aluminum foils by the revenue. The revenue contended that the products are containers , falling in Chapter Heading 76.12 whereas the assessee-respondent contended that these casseroles were properly classifiable as aluminum trays. 2. After hearing Learned Counsel for the parties and having considered the orders of the CESTAT, this Court is of the opinion that the view expressed by the Tribu .....

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