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1991 (2) TMI 112 - SC - Central ExciseWhether egg trays and other similar products manufactured by the appellant can be regarded as `containers' under the relevant entries in the Central Excise Tariff? Held that:- The Glossary of Packaging Terms (USA) also shows that moulded pulp egg trays are put in a standard case which indicates that the egg trays containing the eggs are put in a case for the purpose of transport. In other words, the case in which the egg trays are put are `container' and not the `egg tray' itself. The Appellate Tribunal was right in taking the view that the egg trays and other similar products manufactured by the appellant cannot be regarded as `containers' under the relevant items of the Excise Tariff. Appeal dismissed..
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