https://www.taxtmi.com/caselaws?id=97556 The judgment involved appeals regarding the classification of a Dual Pack containing Aluminium Paste and Medium for Ready Mixed Paints under the erstwhile Tariff Heading. The authorities directed duty to be charged under this Tariff, leading to a confirmed duty amount. The issue of whether placing Aluminium Paste and Medium in a single container amounted to manufacture and attracted duty was central. Previous Tribunal decisions established that packing materials in a common container did not constitute manufacturing. The judgment emphasized the distinction between classification under the old Tariff Act and the new Tariff Act, highlighting the relevance of the specific Tariff in determining classification. en-us Fri, 07 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97556 The judgment involved appeals regarding the classification of a Dual Pack containing Aluminium Paste and Medium for Ready Mixed Paints under the erstwhile Tariff Heading. The authorities directed duty to be charged under this Tariff, leading to a confirmed duty amount. The issue of whether placing Aluminium Paste and Medium in a single container amounted to manufacture and attracted duty was central. Previous Tribunal decisions established that packing materials in a common container did not constitute manufacturing. The judgment emphasized the distinction between classification under the old Tariff Act and the new Tariff Act, highlighting the relevance of the specific Tariff in determining classification. Case-Laws Central Excise Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97556