Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (8) TMI 227 - AT - Central ExciseExtract: .......rticle. Heading 39.23 is more specific in the sense that it covers articles for the conveyance or packing of goods which include foodstuffs. We are therefore of the opinion that an insulated tiffin carrier is rightly classifiable under heading 39.23 and not under 39.24. 4. The appeal is allowed. The order of the Commissioner (Appeals) is set aside.
|