COMMISSIONER OF CENTRAL EXCISE vs M/S HINDALCO INDUSTRIES LTD.(FOILS DIVISION) THROUGH ITS DIRECTOR — C.A. No. 7561/2009

Case under Section III-B. Status: Disposed.

Disposed

CNR: SCIN010170412009

Filing Date

04-Jun-2009

Registration No

C.A. No. 7561/2009

Diary Number

17041/2009

Order Date

08-Feb-2023

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 04-Jul-2026

Acts & Sections

Section III-B

Petitioner(s)

  1. 1.COMMISSIONER OF CENTRAL EXCISE

    Adv. MUKESH KUMAR MARORIA[P-1]

Respondent(s)

  1. 1.M/S HINDALCO INDUSTRIES LTD.(FOILS DIVISION) THROUGH ITS DIRECTOR

    Adv. R. PARTHASARATHY[R-1] R. PARTHASARATHY

Case History

  1. Case disposedDisposed

  2. 08-Feb-2023

    ROP - of Main CaseView PDF

  3. 08-Feb-2023

    After Week/Month/Vacation

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  4. 02-Feb-2023

    After Week/Month/Vacation

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  5. 01-Feb-2023

    After Week/Month/Vacation

    Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Dipankar Datta

  6. 12-Feb-2020

    ROP - of Main CaseView PDF

  7. 12-Feb-2020

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  8. 06-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  9. 05-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  10. 29-Jan-2020

    ROP - of Main CaseView PDF

  11. 29-Jan-2020

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  12. 11-Dec-2019

    ROP - of Main CaseView PDF

  13. 11-Dec-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  14. 10-Dec-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  15. 05-Dec-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  16. 04-Dec-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  17. 03-Dec-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  18. 05-Aug-2019

    ROP - of Main CaseView PDF

  19. 05-Aug-2019

    IA

    Hon'ble Mr. Justice S.A. Bobde and Hon'ble Mr. Justice B.R. Gavai

  20. 09-Mar-2018

    ROP - of Main CaseView PDF

  21. 09-Mar-2018

    Fixed Date by Court

    Registrar (J) - II

  22. 23-Jan-2018

    ROP - of Main CaseView PDF

  23. 23-Jan-2018

    Fixed Date by Court

    Registrar (J) - II

  24. 16-Jan-2018

    ROP - of Main CaseView PDF

  25. 16-Jan-2018

    First hearing

    Initial hearing scheduled

  26. 09-Apr-2015
  27. 09-Apr-2015
  28. 27-Feb-2015
  29. 27-Feb-2015
  30. 22-Jan-2015
  31. 27-Nov-2014
  32. 27-Nov-2014
  33. 30-Aug-2013
  34. 01-Jul-2013
  35. 06-Feb-2013
  36. 31-Aug-2012
  37. 09-Aug-2012
  38. 03-Aug-2011

    ROP - of Main CaseView PDF

  39. 19-Jul-2010

    ROP - of Main CaseView PDF

  40. 07-May-2010

    ROP - of Main CaseView PDF

  41. 09-Apr-2010

    ROP - of Main CaseView PDF

  42. 19-Mar-2010

    ROP - of Main CaseView PDF

  43. 18-Feb-2010

    ROP - of Main CaseView PDF

  44. 15-Jan-2010

    ROP - of Main CaseView PDF

  45. 04-Jun-2009

    Case filed

    Registration No. C.A. No. 7561/2009

casestatus.in Summary

Case Summary: Commissioner of Central Excise v. M/S Hindalco Industries Ltd. The Supreme Court dismissed the revenue's appeals challenging the classification of aluminum casseroles manufactured by Hindalco. The Court upheld the CESTAT's decision that the products should be classified as aluminum trays under HSN heading 76.15, not as "containers" under heading 76.12 as the revenue contended. Applying the common parlance test and considering the products' actual use for storing food articles, the Court found the Tribunal's classification correct. This case analysis is maintained by casestatus.in based on publicly available court records.

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