Where do you classify Egg box for Chicken Eggs?
THE Harmonized System Committee (53rd Session - March 2014) of WCO has given the decision that it falls under 3923.10 of the Customs Tariff with the description:
Egg box for chicken eggs, of plastics. The box has a dimpled form in which each dimple accommodates an individual egg and isolates that egg from eggs in adjacent dimples. This structure helps protect eggs against stresses exerted during transportation and storage by absorbing a lot of shock and limiting the incidents of fracture to the fragile egg shells. It is closed along one edge and open on the other three edges.
Maybe this would be one of the amendments to the Customs Tariff to be proposed in the ensuing Budget.
The WCO has suggested several changes in the Tariff - HSN, which will have to be adopted by the Indian Customs soon.