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2008 (10) TMI 179 - CESTAT, AHMEDABAD"Aluminium Casseroles" - what is manufactured is not a conventional casserole - impugned product is with the lid, is used in Railways, Air-crafts, etc. for providing packaged food - Aluminium Casseroles manufactured by them cannot be considered as container but have to be considered as trays and therefore are classifiable as articles for table use - product not classifiable u/h 76.12 as container but classifiable u/h 76.15 - it has to be accepted that the recommendations of Harmonised System Committee being of a great persuasive value and have to be considered for the purpose of determination of classification
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