TMI Blog2008 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from the factory and damaged oil & cut plastic was cleared as waste - Merely because the appellants salvaged some oil and sold the same as waste oil should not be made the basis for denial of remission - E/106/2007 - A/1056/2008-WZB/AHD - Dated:- 15-5-2008 - Ms. Archana Wadhwa, Member (J) Shri V.S. Sejpal, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Hair Oil, they were required to break open the plastic bottles i.e. the retail packs and to salvage the oil, which can be sold in loose at the best available salvaged price after making separate entry in stock register. They also submitted that the salvaged oil and plastic waste would be cleared on payment of duty. 3. The Commissioner rejected their application on the ground that the remissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ottles of hair oil were damaged during the flood period and there is no dispute about the same. The said packed bottles were cut open and whatever part of the oil could be saved, was saved and then cleared on payment of duty. As such, it stands admitted that the bottles in packed condition were not cleared from the factory and the damaged oil and cut plastic was cleared as waste. The Commissioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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