2003 (9) TMI 501

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..... r the Respondent. [Order per : C. Stapathy, Member (T)]. - After hearing both sides for some time, we find that the appeal itself can be disposed of at the stay stage itself. As such, we waive the pre-deposit of duty and penalty and proceeded to hear the main appeal. 2. Shri D.B. Shroff, learned advocate for the appellants states that the issue in the present case is whether a marketable .....

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..... moved from the mould because the mould will not open. On completion of filling, the filling mandrel returns to its initial position. In the meantime, the filled container has hardened with the exception of its head area, which remains hot and plastic. The head mould closes around this area and tightly seals the container while the head mould forms the head shape. This is not a cap, which can be op .....

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..... duct in its own right. 3. We have heard Shri A. Chopra, learned J.D.R. who supports the impugned order. 4. After hearing both sides and perusal of case records, we find that the aforecited Circular No. 11/89, dated 13-3-89 issued by the Board is categorical that when a container as such does not come into existence in an identifiable form as a separate entity in marketable condition an .....

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