https://www.taxtmi.com/caselaws?id=163318 A feeding bottle is not "packing material" merely because it is shaped like a bottle; its ordinary commercial use is for feeding babies, not for packing commodities, so concessional treatment under the notification was denied. On the tax classification issue, the existing materials were insufficient to conclusively decide whether the article fell under plastics and products of plastic, because the raw material, composition, and any distinction between plastic and polycarbonate required further inquiry. The classification under the relevant entry was therefore set aside and the matter remitted for fresh determination on fuller materials. en-us Fri, 25 Aug 2006 00:00:00 +0530 Mon, 31 Mar 2014 13:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163318 A feeding bottle is not "packing material" merely because it is shaped like a bottle; its ordinary commercial use is for feeding babies, not for packing commodities, so concessional treatment under the notification was denied. On the tax classification issue, the existing materials were insufficient to conclusively decide whether the article fell under plastics and products of plastic, because the raw material, composition, and any distinction between plastic and polycarbonate required further inquiry. The classification under the relevant entry was therefore set aside and the matter remitted for fresh determination on fuller materials. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163318