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2018 (4) TMI 968 - AT - Customs100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - Department took the view that such clearances will attract customs duty in view of condition No.4(b) N/N. 52/2003-Cus. as amended - whether the drums in which the inputs have been imported are suitable for repeated use? - Held that: - the empty drums have been sold only as scrap to merchants and to their employees. For the purpose of the notification the test of being "suitable for repeated use", in our view, is whether the drums are being reused for containing and transporting the very same goods in which they had initially arrived. There is no such allegation or evidence brought forth. Benefit of notification remains allowed - appeal allowed - decided in favor of appellant.
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