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Skol Breweries Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (11) TMI 901 - CESTAT MUMBAI

Concessional 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 appe .....

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fit 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 Scienc .....

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ners and hence eligible for exemption under Notification 236/89-Cus. - appeal allowed - decided in favor of appellant. - APPEAL No. C/1073/04-Mum - Order No.A/86881/16/CB - Dated:- 15-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew .....

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or there is any request for adjournment. Since the matter is of 2004, we take up the appeal for disposal. 3. Heard the learned departmental representative. 4. On perusal of records, it transpires that the appellant herein had imported empty 330 ml. a .....

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bsequently a less charge demand was issued on the ground that the benefit of the Notification is not applicable to the goods as they were collapsible tubular container. The adjudicating authority confirmed the demand along with interest. On an appeal .....

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e of duty under Notification 236/89, as the said exemption is only for aluminium casks, drums and cans of a capacity not exceeding 300 mltrs., but excluding collapsible tubular container. The appellant herein had produced opinion of Indian Institute .....

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e for the benefit of Notification 236/89. We find that in the entire case records, the lower authorities have overlooked the certificate given by the Department of Metallurgy, Indian Institute of Science, Bangalore, dated 23.12.2003, wherein, on spec .....

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l testing laboratory using the Instron servohydraulic testing machine. The load-displacement data for the three samples is attached with this letter. The maximum loads for crushing of the cans were measured to be 0.603, 0.516, 0.704 kN, with an avera .....

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