https://www.taxtmi.com/caselaws?id=91066 Containers in unassembled condition used in the packing chain for matchsticks marketed in matchboxes were treated as packing material for the commercial commodity, not as material confined to packing empty boxes. The distinction between primary packing and secondary packing was accepted, and the tariff entry for matchsticks was construed broadly enough to cover packing material used for the marketed product in its commercial packaging form. On that basis, the narrower departmental classification was rejected and the goods were classified in favour of the appellant. en-us Tue, 04 Mar 1997 00:00:00 +0530 Thu, 13 Oct 2011 15:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91066 Containers in unassembled condition used in the packing chain for matchsticks marketed in matchboxes were treated as packing material for the commercial commodity, not as material confined to packing empty boxes. The distinction between primary packing and secondary packing was accepted, and the tariff entry for matchsticks was construed broadly enough to cover packing material used for the marketed product in its commercial packaging form. On that basis, the narrower departmental classification was rejected and the goods were classified in favour of the appellant. Case-Laws Central Excise Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91066