2005 (8) TMI 11 - AT - Central Excise

Classification - Insulated tiffin carriers - used for carrying foods from one place to another - As tableware or a kitchenware - or articles for conveyance of packing of goods

Summary

The appeal concerned the classification of insulated tiffin carriers. The Commissioner classified them as tableware and kitchenware, but the appellant argued they should be under heading 39.23 for packing goods. The Tribunal agreed with the appellant, ruling that tiffin carriers are for conveying or packing food and should be classified under heading 39.23, not 39.24. The appeal was allowed, and the Commissioner's order was set aside.