https://www.taxtmi.com/caselaws?id=213195 A composite product consisting of a sugar cone placed inside an aluminium foil cone was held classifiable under Chapter 19 rather than Chapter 76. The aluminium foil cone, though separately classifiable under Chapter 76, was treated as a wrapper or packing used to hold the sugar cone for filling ice cream, not as a container in the relevant sense. Applying the interpretative rules for packing material presented with goods, the product was classified with the principal article because the packing was of a kind normally used for such goods and was not suitable for repetitive use. The assessee's classification was accepted. en-us Thu, 09 Jun 2011 00:00:00 +0530 Wed, 18 Apr 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213195 A composite product consisting of a sugar cone placed inside an aluminium foil cone was held classifiable under Chapter 19 rather than Chapter 76. The aluminium foil cone, though separately classifiable under Chapter 76, was treated as a wrapper or packing used to hold the sugar cone for filling ice cream, not as a container in the relevant sense. Applying the interpretative rules for packing material presented with goods, the product was classified with the principal article because the packing was of a kind normally used for such goods and was not suitable for repetitive use. The assessee's classification was accepted. Case-Laws Central Excise Thu, 09 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213195