' Learned counsel for the appellant contends and we will agree that the issue in hand already stands resolved by this Court in favour of tax payer.
2. In Customs Appeal No,347 of 2001 decided on 21-1-2002 this Court while considering the impugned order recorded by the Tribunal on a number of identical petitions concluded that the pouches containing oil/ghee after use of the ghee marketed in them were simply a refuse and that there was no chance of their repetitive use. It was accordingly concluded that once having been filled with oil/ghee the pouches became part of the product and lost their independent, distinction on the use of the product. The relevant part of the order reads as under:-- "Therefore., in view of the aforesaid rule of interpretation, these pouches were liable to be classified under the head covering the goods they contained. It is also not denied by the Revenue that these pouches were not distinctly and separately manufactured as such. They were never found to be capable of being sealed, weighed or stored separately nor it was actually done by any of the appellants. Accordingly the contention that "vegetable ghee in plastic pouches" obtained as a result of continuous process of manufacturing appears to be factual as well as legally correct.
These containers as such once having been fed to automatic machines were admittedly never taken off to be called a manufactured product or a product different from the one which it contained."
3. Accordingly in view of the various reasons stated in the said order this appeal is also allowed and the impugned order of the Tribunal, dated 14-7-2001 confirming the imposition of levy by Collector (Adjudication) Multan is set aside.