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2013 (4) TMI 79 - AT - Central ExciseClassification - combipack - essential character - manufacture of All Out Refill Bottles containing insecticides falling under Chapter Heading 3808.10 or under heading 8516 - Held that - The question arises here is what would be the right classification for combipack. After considering the General Rules for the Interpretation of this Schedule to the Central Excise Tariff Act, 1985 it is clear that the combipack comprises of two different articles classifiable under different chapters and sub-heading of the Central Excise Act, 1985, the classification of combipack would be governed by Rule 3(b) of the above quoted Rule. Now the question arises, which of the two components, i.e. electro thermic apparatus or refill bottle of pesticides gives essential character to the combination pack. To find answer to this question, it would be essential to look at the combination pack from the buyer’s perspective. - the right classification for the combipack would be under Chapter heading 3808.10. - Decided in favor of assessee.
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