Aseptic packaging material classification accepted for sterile blow-moulding and filling process, enabling reassessment and refund.

Imported material used in a one-cycle aseptic blow-moulding, filling and sealing process was treated as aseptic packaging material where it was pharma grade, intended for sterile pharmaceutical packaging, and actually used to make aseptic injection bottles. A construction limiting Customs Notification No. 125/86 to ready-to-use or pre-formed packaging would defeat the entry's purpose, because the container came into existence during the same sterile operation in which it was formed, filled and sealed. The material was therefore brought within the notification, with reassessment and refund following from that classification.

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Issues: Whether the imported product, used in a one-cycle aseptic blow-moulding and filling process, qualified as "aseptic packaging material" under Customs Notification No. 125/86 and its amendments, so as to entitle the importer to reassessment and consequential refund.

Analysis: The product was shown to be pharma grade, intended for use in aseptic packaging, and actually utilised in the manufacture of aseptic injection bottles. The packaging process was not one of using pre-formed packages; rather, the container came into existence during the same sterile operation in which it was formed, filled and sealed. On that basis, a construction that limited the notification only to ready-to-use packaging material or equated it with bags would make the entry ineffective for aseptic packaging. A workable and reasonable interpretation therefore required the imported material, when proved to be the material used for aseptic pharmaceutical packaging, to fall within the notification.

Conclusion: The imported product was held to be aseptic packaging material within the notification and the importer was entitled to reassessment and refund.

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