1975 (11) TMI 161 - Commissioner - Central Excise

Summary

The Appellate Collector of Central Excise, New Delhi allowed appeals filed by appellants regarding demand of duty on lipstick containers. The Collector found that the containers were predominantly made of plastic material and the metal sleeve was non-essential for holding contents. The demand of duty was withdrawn as the containers did not classify as metal containers under the Central Excise Tariff. (Case Citation: 1975 (11) TMI 161)