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MESSRS MADINA GHEE MILLS. (PVT.) LTD., FAISALABAD versus COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE

Section 2 (33), 3, 36 C&F Schedule Customs Act (IV of 1969), First Schedule, General Principles for Interpretation, R 5 (b) Section RO No. 456 (1) 196, Dated 13 6 1996 The used plastic pouch for oil / herbicide packing duty was on the appellant oil / basil mattress manufacturer, which was sold in the packing of plastic pouches Revenue demanded excise duty on plastic pouches, which independently demanded products. The relevant judicial officer and tribunal upheld the order in the original context. The appellant was of the view that the process involved in the preparation of vegetable ghee in plastic pouches should have been classified as a composite item under H section code 15 16 as plastic pouches (of HH Code 39 23) were never clear. As well as individually. Due to the poly bag being a continuous process and part of the manufacturing process was fully supported by the authorities' reports, the plastic pouches were neither explicitly produced nor the prod in any style or form. It should be helped that they could be freely stored or used in wet / oil-containing pouches, were only refuse or waste and had no possibility of repeated use. Oil / Oil Filled. Well, plastic pouches had become part of this product and when the product was in use, their independent markup was eliminated as the machines were automatically fed to such containers. Was said to be no different from the product. Including plastic pouches that became part of the ghee / oil preparation process plastic pouches online advocate from Dadu lawyer