2003 (9) TMI 501

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..... [Order per : C. Stapathy, Member (T)]. After hearing both sides for some time, we find that the appeal itself can be disposed of at the stay stage itself. As such, we waive the pre-deposit of duty and penalty and proceeded to hear the main appeal. 2. Shri D.B. Shroff, learned advocate for the appellants states that the issue in the present case is whether a marketable plastic bottle comes .....

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..... on of filling, the filling mandrel returns to its initial position. In the meantime, the filled container has hardened with the exception of its head area, which remains hot and plastic. The head mould closes around this area and tightly seals the container while the head mould forms the head shape. This is not a cap, which can be opened. The filled container merely gets hermetically sealed and mo .....

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..... es and perusal of case records, we find that the aforecited Circular No. 11/89, dated 13-3-89 issued by the Board is categorical that when a container as such does not come into existence in an identifiable form as a separate entity in marketable condition and the container which is formed in the machine is incapable of being taken and marketed as a separate product in its own right, the question .....

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