https://www.taxtmi.com/caselaws?id=108015 A plastic container formed during the continuous manufacture and filling of intravenous infusion was not separately assessable because it did not emerge as an identifiable, marketable product in its own right. The Board circular principle applied was that a container cannot be treated as a separate excisable product unless it comes out of the process in a distinct form capable of independent market sale. On the facts described, the bottle was filled and sealed in the same operation and never became an independent marketable entity, so separate assessment was rejected. en-us Thu, 25 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108015 A plastic container formed during the continuous manufacture and filling of intravenous infusion was not separately assessable because it did not emerge as an identifiable, marketable product in its own right. The Board circular principle applied was that a container cannot be treated as a separate excisable product unless it comes out of the process in a distinct form capable of independent market sale. On the facts described, the bottle was filled and sealed in the same operation and never became an independent marketable entity, so separate assessment was rejected. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108015