https://www.taxtmi.com/circulars?id=6656 Printed plastic sheets ready for use in manufacturing stoppers, lids, caps and similar closures are to be classified by reference to their nature as presented for assessment, not by their subsequent use as packaging; the essential character test should not be applied to recharacterise goods based solely on what they may immediately become after clearance, and the Board directs field formations to adopt this approach and finalise pending assessments. en-us Thu, 13 Jul 1989 00:00:00 +0530 Sat, 04 Jul 2009 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6656 Printed plastic sheets ready for use in manufacturing stoppers, lids, caps and similar closures are to be classified by reference to their nature as presented for assessment, not by their subsequent use as packaging; the essential character test should not be applied to recharacterise goods based solely on what they may immediately become after clearance, and the Board directs field formations to adopt this approach and finalise pending assessments. Circulars Central Excise Thu, 13 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6656