Classification and excisability of tetra packs, bricks, pouches, containers made out of paper boards, plastic etc.; levy of duty on aluminium foil caps arising in the sealing of milk bottles - Regarding

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..... on aluminium foil caps arising in the sealing of milk bottles - Regarding Circular No. 11/89 Dated 13-3-1989 [From F. No. 141/14/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification and excisability of tetra packs, bricks, pouches, containers made out of paper boards, plastic etc.; levy of duty on aluminium foil .....

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..... r the appropriate Tariff heading applicable to such goods and the question of assessing the container separately does not arise. 3. Similarly aluminium foil caps arising in the course of sealing of milk bottles not be excisable. It is observed that aluminium foil caps in question do not come into existence independently of the filled milk bottle and, therefore, are not available for marketing an .....

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