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Issues: Whether the blister packs arising during packing of pens were excisable and classifiable separately under the Central Excise Tariff, or whether they lacked independent marketability and were assessable only along with the packed pens.
Analysis: The blister packs came into existence only in the course of packing the pens and were not capable of being taken out and marketed as separate products in their own right. Reliance was placed on the departmental circular dealing with containers formed simultaneously during packing, which states that where such containers do not come into existence in an identifiable and marketable form, separate assessment does not arise and only the packed goods are assessable. Applying that principle, the blister packs were treated as having no independent existence and no separate marketability. Once that conclusion was reached, separate classification of the blister packs under Heading 3923.90 or Heading 4819.19 was held to be unsustainable.
Conclusion: The blister packs were not excisable as separate commodities and could not be classified independently under Heading 3923.90. The assessee's appeal succeeded and the Revenue's appeals failed.
Ratio Decidendi: An article formed only during the process of packing, which has no independent existence or separate marketability, is not separately excisable and is assessable only with the packed goods.
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