TMI Blog2016 (11) TMI 901X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority on the ground that the opinion states the imported goods as semi-rigid and not collapsible. Since there was ambiguity, it was held that the appellant is not eligible for the benefit of Notification 236/89 - whether the stand that benefit of the Notification is not applicable to the goods as they were collapsible tubular container is justified? Held that: - the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (JNCH) dated 27.7.2004. 2. None appeared on behalf of the appellant nor 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. aluminium can body vide bill of entry No.1034 dated 11.9.2003, claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot exceeding 300 mltrs., but excluding collapsible tubular container. The appellant herein had produced opinion of Indian Institute of Packing, Mumbai, which was rejected and discarded by the first appellate authority on the ground that the opinion states the imported goods as semi-rigid and not collapsible. Since there was ambiguity, it was held that the appellant is not eligible for the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e have calculated the maximum pressure that the empty cans carry to be 1128 psi. This value is much larger than the typical metal specification of 390 psi prescribed for beer cans by the American Can Company. Hence, we certify the Aluminium can samples supplied to us by you as Rigid Cans. 6. The above categorical averment of the appellant was not at all considered while deciding the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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