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2009 (8) TMI 935 - CESTAT NEW DELHIExtract: .......2 (61) E.L.T. A64 (S.C.) . If the usual practice of sale of goods is in container and in stray transactions when returnable container do not reach the appellant levy of duty on security deposit is untenable. 6. With the aforesaid finding and observations as well as reasoning, we allow Appeal of the Appellant. (Dictated and pronounced in open Court)
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