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TMI Blog2023 (10) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was held that the said product is classifiable under 7615. And the issue raised by the petitioner is settled by the Hon'ble Supreme Court in favour of the petitioner and against revenue. Therefore, this Court is of the considered opinion that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Hence the impugned order is liable to be quashed and accordingly quashed. Petition allowed. - Honourable Mrs.Justice S.Srimathy For the Petitioner : M/s.S.Jaikumar For the Respondents : Mr.R.Nandakumar, Senior Standing Counsel, assisted by M/s.S.Ragavendree, Junior Standing Counsel COMMON ORDER Since the issue involved in these Writ Petitions are similar in nature, all the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 as amended govern the scope of supply and levy of tax. Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended prescribe rate of Central Tax to be levied on intra-state supply of specified goods with reference to its chapter headings. In GST regime for purpose of classification of specified goods Customs Tariff Act is being followed. Hence the nature of goods and purpose of which such goods are supplied would be the basis for determining the classification of goods. In the present case, since the Aluminium Foil Container is supplied by the petitioner unit are used for packing / serving the food stuff, the petitioner had classified under 7615. But the revenue has classified it under 7607 as Aluminium foil (whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .... The question which the revenue seeks to urge in these appeals are as to the true classification of Aluminium casseroles manufacture with the aid of Aluminium foils by the revenue. The revenue contended that the products are containers , falling in Chapter Heading 7612 whereas the assessee-respondent contended that these casseroles were properly classifiable as Aluminium trays. After hearing leaned counsel for the parties and having considered the order of the CESTAT, this Court is of the opinion that the view expressed by the Tribunal is correct. On a 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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