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2023 (6) TMI 844 - SCH - Central ExciseClassification of goods - aluminum casseroles manufactured with the aid of aluminum foils - to be classified as containers falling in Chapter Heading 76.12 or as classifiable as aluminum trays - HELD THAT - Having considered the orders of the 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 therefore dismissed.
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