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1994 (4) TMI 73 - SC - CustomsWhether Notification No. 184-Cus., dated 2-8-1976 does not provide for deduction of the value of packages from the invoice value of imported P.V.C. and that the Notification merely saves the duty/additional duty leviable separately on the said packages, which too are deemed in law to have been imported? Held that:- It may, however, be that taxing of packing material twice, once at the rate applicable to the contents and then at the rate applicable to container, which would be the result if levy of duty on packing material were not to be exempted, may appear harsh, but it cannot be said to be illegal. What should be taxed is a matter not to be decided by the courts, but by appropriate instrumentalities of functionaries. We are inclined, on a balance of several factors, to accept the interpretation placed by the Revenue. The Notification is designed to exempt levy of duty/additional duty on the packages separately, since in law there is also an import of packages and such import too is subject to I.T.C. restrictions. The interpretation placed by the Division Bench of the Bombay High Court on Notification No. 184 is the correct one and warrants no interference at our hands. The appeal is accordingly dismissed.
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