Rule 5:
In addition to the foregoing provisions, the following rules shall apply in respect of goods referred to therein:
(a) Classification of cases/containers used for packaging of goods: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers shall be classified with a specific article or a set of articles when of a kind normally sold therewith.
Conditions to be fulfilled:-
(i) These cases/containers are specially shaped or fitted to contain a specific article or a set of articles.
(ii) These cases/containers are suitable for long term use and presented with the articles for which they are intended.
This rule does not, however, apply to containers which give the whole its essential character .
(b) Classification of packing materials and packing containers: Subject to the provisions of (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods, if they are of a kind normally used for packing such goods.
However this provision does not apply when such packing material or packing containers are clearly suitable of repetitive use.
Analysis: This rule lays down that:-
(i) Cases which are specially designed or fitted to contain a specific article and given with the articles for which they are intended shall follow the classification of the items which are packed.
(ii) The packing materials and containers cleared along with the goods are classifiable with the goods.
| Example: Leather cases, which are normally supplied along with the goods, however costly they may be, need not be treated separately for the purpose of classification. |
Exceptions to rule 5
(a) Durable containers capable of repetitive use should be classified separately.
| Example: Gas cylinders are meant for repetitive use and therefore cannot be classifiable along with gas. |
(b) When packing material itself gives the essential character as a whole.