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2016 (11) TMI 901 - AT - CustomsConcessional rate of duty - benefit of N/N. 236/89-Cus. dated 1.9.1989 - import of empty 330 ml. aluminium can body - The appellant herein had produced opinion of Indian Institute of Packing, Mumbai, which was rejected and discarded by the first appellate authority on the ground that the opinion states the imported goods as semi-rigid and not collapsible. Since there was ambiguity, it was held that the appellant is not eligible for the benefit of Notification 236/89 - whether the stand that benefit of the Notification is not applicable to the goods as they were collapsible tubular container is justified? Held that: - the lower authorities have overlooked the certificate given by the Department of Metallurgy, Indian Institute of Science, Bangalore, dated 23.12.2003 wherein it was certified that the Aluminium can samples are Rigid Cans - the opinion expressed by the expert needs to be considered and we have to hold that the goods imported by the appellant are not collapsible containers and hence eligible for exemption under Notification 236/89-Cus. - appeal allowed - decided in favor of appellant.
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