https://www.taxtmi.com/caselaws?id=165640 Lipstick containers made predominantly of plastic, with a metal sleeve used only for decoration, were held to be classifiable by their real and essential character as plastic articles rather than metal containers. The decorative sleeve did not alter the substance of the goods or make the metal component the operative material. On that basis, classification under Item 46 of the Central Excise Tariff as metal containers was not justified, and the related excise demand could not be sustained. en-us Thu, 13 Nov 1975 00:00:00 +0530 Mon, 04 Aug 2014 17:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165640 Lipstick containers made predominantly of plastic, with a metal sleeve used only for decoration, were held to be classifiable by their real and essential character as plastic articles rather than metal containers. The decorative sleeve did not alter the substance of the goods or make the metal component the operative material. On that basis, classification under Item 46 of the Central Excise Tariff as metal containers was not justified, and the related excise demand could not be sustained. Case-Laws Central Excise Thu, 13 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165640