1997 (3) TMI 315

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....ni, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is whether the goods described as containers in unassembled condition and used for packing boxes of matches is to be classified under Heading 1419.11 or Heading 1419.19 of the Central Excise Tariff. 2.  We have heard both sides and seen the sample. 3.  The product con....

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....und that the goods are used not to pack the matches themselves but to pack the boxes containing such matchsticks. The excisable commodity that the manufacturer who uses the containers makes is matchsticks. For the convenience of marketing these are packed in boxes known as the matchboxes. When a number of such boxes are packed in the goods under consideration, therefore, it would, in our view, be ....