TMI Blog2000 (10) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar, Member (T)]. The appellant manufactures aseptic packaging made by laminating plastic with paper and aluminium. The packing manufactured by it is sold on order to customers, in the form of rolls containing such details as the brand name of the product, the logo of the manufacture of the product which is to be packed. The packing is converted at the premises of the manufacturer of the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strips of about half a centimetre of the polypropylene or polyethylene. It is not in dispute that the strips are supplied to the customer along with the sheets. There is thus no dispute that the sheets cannot be made into the container without the use of the strips. 2. The question for consideration in this appeal is the eligibility of the additional duty of Customs paid on the inputs for utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th vials of medicines such as pediatric drops requiring administration of a measured dose. Alternatively, he contends that the goods are in the nature of accessories to the sheets, citing case laws in support. 4. The departmental representative relies upon the reasonings that he found in the Commissioner's order which we have already summarised above. It is in effect the view that in the process ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w settled that manufacture includes those processes which are required to render the product marketable. The Supreme Court has held in CCE v. Jay Engineering Works - 1989 (39) E.L.T. 169 that fixation of a name plate in electric fan does amount to manufacture as it renders the goods marketable. As we have noted, it is not in dispute that the sheets of aseptic cannot by themselves be used to market ..... X X X X Extracts X X X X X X X X Extracts X X X X
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