https://www.taxtmi.com/caselaws?id=117102 Blister packs formed only during packing of pens were held to lack independent existence and separate marketability, so they were not separately excisable. Applying the departmental circular on containers created simultaneously with packed goods, the tribunal treated the blister packs as part of the packed pens rather than as distinct commodities. Once separate marketability failed, independent classification under Heading 3923.90 or Heading 4819.19 was unsustainable. The assessee's appeal succeeded and the Revenue's appeals failed. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117102 Blister packs formed only during packing of pens were held to lack independent existence and separate marketability, so they were not separately excisable. Applying the departmental circular on containers created simultaneously with packed goods, the tribunal treated the blister packs as part of the packed pens rather than as distinct commodities. Once separate marketability failed, independent classification under Heading 3923.90 or Heading 4819.19 was unsustainable. The assessee's appeal succeeded and the Revenue's appeals failed. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117102