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2017 (4) TMI 678 - AT - CustomsBenefit of exemption N/N. 104/94-CUS, dt. 16.03.1994 - denial on the ground that containers are not durable containers - The word used in the N/N. 104/94 is containers of durable nature. The authorities below relied upon the Board Circular to interpret the word durable as capable of being reused. It is thus observed by the department that since the containers used for packing the perishable products are of disposable nature, they cannot be considered as durable containers - Held that: - The said view of the department is highly imaginary. The appellants are using containers for exporting perishable products. The packing is done as per the specifications of the overseas purchaser of the product. Further, the department cannot insist that the containers should be capable of reuse when the products are being exported. When the products are being exported after packing in containers, the appellants cannot be expected to reuse such containers for further packing. The appellant cannot be compelled to do something which is practically not possible for them - rejection of benefit of exemption by the authorities below is unjustified - appeal allowed - decided in favor of appellant.
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