MALIK GHEE AND COOKING OIL MILLS versus COLLECTOR (ADJUDICATION), CENTRAL EXCISE AND SALES. TAX, FAISALABAD
Section 3 Plastic Pouches containing Oil / Ghee Tax Sphere As a result of the continuous process of manufacture of oil / ghee in plastic pouches, such pouches are neither explicitly made nor sealed. Such pouches are once done. Becomes part of an oil / ghee-filled product and loses its independent identity over the use of the product. Such pouches, after using the oil / ghee, are denied and repeatedly used. It is unlikely, therefore, that the goods contained under the head were obliged to be classified to cover them.
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