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2010 (9) TMI 952 - AT - Customs100% EOU - Chargeability of duty on packing materials - MS Barrels - N/N. 52/2003-Cus., dated 31-3-2003 - Held that:- The appellant has contended that the barrels cleared by them were cut and were not capable of further use. However, it is found that the lower authorities have considered the above submission of the appellants and have observed that no evidence stands placed by them on record showing that the barrels were not of repeated use. Also, apart from making a bald statement to that effect, nothing has been shown to substantiate the above plea. Appeal dismissed - decided against appellant.
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