https://www.taxtmi.com/caselaws?id=163318 Feeding bottles were excluded from concessional treatment as packing material because their ordinary commercial use is repeated feeding of babies, not packing liquid commodities. Bottle form alone does not satisfy the notification; functional purpose and commercial use determine classification as packing material. Classification as a plastic item was not conclusively determined because the materials did not establish the product's raw materials, composition, or distinction between plastic and polycarbonate. That classification required fresh examination on fuller factual 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 Feeding bottles were excluded from concessional treatment as packing material because their ordinary commercial use is repeated feeding of babies, not packing liquid commodities. Bottle form alone does not satisfy the notification; functional purpose and commercial use determine classification as packing material. Classification as a plastic item was not conclusively determined because the materials did not establish the product's raw materials, composition, or distinction between plastic and polycarbonate. That classification required fresh examination on fuller factual materials. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163318