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TMI Blog2000 (10) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ic 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 liquid, such as fruit juice, milk etc. into containers, normally refers to as tetrapacks in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 utilisation towards payment of the duty on the rolls of the aseptic packaging manufactured by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernatively, 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 of manufacture that the appellant undertakes of conversion of the elements of the aseptic pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arketable. 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 the cartons or tetrapacks. The aseptic sealing required could only be achieved by use of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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