https://www.taxtmi.com/circulars?id=6743 Containers formed during packing (tetra packs, bricks, pouches, laminated sheets of paper, plastic, aluminium foil and combinations) do not come into existence as identifiable, marketable products separate from the filled goods and therefore the packed goods alone are to be assessed under the appropriate tariff heading. Aluminium foil caps arising in sealing of milk bottles likewise do not exist independently and are not to be assessed separately; the sealed milk bottle is the assessable article. en-us Mon, 13 Mar 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6743 Containers formed during packing (tetra packs, bricks, pouches, laminated sheets of paper, plastic, aluminium foil and combinations) do not come into existence as identifiable, marketable products separate from the filled goods and therefore the packed goods alone are to be assessed under the appropriate tariff heading. Aluminium foil caps arising in sealing of milk bottles likewise do not exist independently and are not to be assessed separately; the sealed milk bottle is the assessable article. Circulars Central Excise Mon, 13 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6743