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2016 (11) TMI 901 - CESTAT MUMBAI

2016 (11) TMI 901 - CESTAT MUMBAI - TMI - 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 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 of Notific .....

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y the appellant are not collapsible containers 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, Member (Technical) None for appellant Shri D.K. Sinha, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 81/2004 (JNCH) dated 27.7.2004. 2. .....

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benefit of the aforesaid Notification. Subsequently 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, the first appellate authority also upheld the findings of the adjudicating authority. 5. We find that both the lower authorities have come to a conclusion that the goods imported by the appellant are collap .....

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