Excisability of packing containers: packed goods, not in situ containers or foil caps, are assessed as the single assessable product. Containers formed during packing (tetra packs, bricks, pouches, laminated sheets of paper, plastic, aluminium foil and combinations) do not come into existence as identifiable, marketable products separate from the filled goods and therefore the packed goods alone are to be assessed under the appropriate tariff heading. Aluminium foil caps arising in sealing of milk bottles likewise do not exist independently and are not to be assessed separately; the sealed milk bottle is the assessable article.