JUDGMENT - Mrs. SUJATA MANOHAR, J.:---The petitioners manufacture, inter alia pharmaceuticals and drugs at their factory at Jogeshwari, Bombay. For the purpose of packing their pharmaceutical formulations known in the trade as (1) Electral (2) Electral forte and (3) Electral-M the petitioners being into Bombay from outside sachets which are composite products consisting of papers, foil and ploy laminates. The name, composition and other details of the product which is to be packed in these sachets is also printed on it. 2. The respondents, that is to say, the Municipal Corporation of Greater Bombay are seeking to levy octroi duty on these products under Entry 53 of Schedule 'H' to the Bombay Municipal Corporation Act. This is challenged by the petitioners. 3. Under section 192 of the Bombay Municipal Corporation Act, 1888 a tax, at rates not exceeding those respectively specified in Schedule H, shall be levied in respect of the several articles mentioned in the said Schedule. Under Schedule 'H' articles which are liable to payment of octroi are divided into 9 classes. Class VIII deals with “Metals and articles made of metals”. Entries 47 to 53 form part of this class. Entry 53 is as follows :--- 53. Non-ferrous metals, that is to say, brass, copper, tin, aluminium, lead, zinc, German, silver, stainless steel, their alloys, wires, wares and sheets, ingots and circles. This entry deals with non-ferrous metals. These are enumerated in the entry. It also covers their alloys, wires, wares and sheets, ingots and circles. Hence non-ferrous metals in all these forms are covered by the entry. The sachets imported into Bombay by the petitioners cannot be considered as non ferrous metals. Each sachets is a composite product which consists of paper, aluminium foil and poly laminates. The respondents contend that since aluminium foil is component of this product, it must be classified as metal. This contention has no substance. For the purpose of classification under a tariff entry the end product must be looked at and not its components. It must be classified on the basis of how it is looked upon by person dealing in the product. In other words, are these sachets known in the trade as metals ? Obviously they are not. The composition of the product is irrelevant for the purpose of classification. 4. Secondly, this product is not in any of the forms specifies in Entry 53. In other words, are these sachets known in the trade as metals ? Obviously they are not. The composition of the product is irrelevant for the purpose of classification. 4. Secondly, this product is not in any of the forms specifies in Entry 53. It is a printed sachet for packing a pharmaceutical product. See in this connection (M/s. Indo International Industries v. Commissioner of Sales Tax, U.P.)1, reported in A.I.R 1981 S.C. 1079. Entry 53 also does not deal with an article made from metal . It deals with non-ferrous metal. Sachets of this nature are, therefore, not covered by Entry 53. It is an accepted position that apart from Entry 53 there is no other entry in Schedule H which cover this product. Hence the respondents are not entitled to levy octroi duty on this product. 5. Rule is , therefore, made absolute in terms of prayer (b). 6. Respondents to pay to the petitioners costs of the petition. Order accordingly. -----