https://www.taxtmi.com/caselaws?id=40662 Aluminium canisters used mainly for storage and internal conveyance within a plant were treated as outside Tariff Item No. 27(f), because they were not ordinarily intended for packaging goods for sale. Correspondence from purchasers and the material before the excise authorities showed only limited transfer for bottling operations, while the department's later change of view was unsupported by evidence. As the burden lay on the department to establish that the goods fell within the tariff entry, the excise demand based on that classification was found unsustainable. en-us Wed, 08 Aug 1979 00:00:00 +0530 Thu, 13 May 2010 11:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40662 Aluminium canisters used mainly for storage and internal conveyance within a plant were treated as outside Tariff Item No. 27(f), because they were not ordinarily intended for packaging goods for sale. Correspondence from purchasers and the material before the excise authorities showed only limited transfer for bottling operations, while the department's later change of view was unsupported by evidence. As the burden lay on the department to establish that the goods fell within the tariff entry, the excise demand based on that classification was found unsustainable. Case-Laws Central Excise Wed, 08 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40662