https://www.taxtmi.com/caselaws?id=80774 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. en-us Tue, 11 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80774 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. Case-Laws Income Tax Tue, 11 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80774