1997 (3) TMI 315

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..... T)]. - The issue for decision in this appeal is whether the goods described as containers in unassembled condition and used for packing boxes of matches is to be classified under Heading 1419.11 or Heading 1419.19 of the Central Excise Tariff. 2. We have heard both sides and seen the sample. 3. The product consists of a sheet of paper in two layers, merely with an internal coating of bit .....

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..... containing such matchsticks. The excisable commodity that the manufacturer who uses the containers makes is matchsticks. For the convenience of marketing these are packed in boxes known as the matchboxes. When a number of such boxes are packed in the goods under consideration, therefore, it would, in our view, be incorrect to say that these are used only to pack the container, the boxes and not th .....

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