9911796707
TMI Blog2018 (4) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... Nawal, Consultant For the Appellant Shri K.P. Muralidahran, AC (AR) For the Respondent Per Bench The appellants are 100% EOU engaged in manufacture of bulk drugs. They had imported raw materials (inputs) packed in MS drums and HDPE drums availing concessional duty benefit of Notification No.52/2003-Cus. as amended. Empty drums after use of the inputs were sold by the appellants in DTA. Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11AC ibid. Hence this appeal. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Consultant Shri Ashok B. Nawal submits that in the first place, the main drums have not been sold as such but as scrap either to scrap merchants or to their employees which fact has been brought to the attention of the Commissioner (Appeals). For this purpose, he draws our attention t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that the goods are empty drums and will continue to be used and sold as drums only. He also reiterated the findings of the Commissioner that the goods being reusable, the condition No.4(b) of the notification will apply and hence duty can definitely be demanded in respect of these drums. He relies upon the following case laws : (i) Sanmar Speciality Chemicals Ltd. Vs CCE & ST Vapi 2016 (344) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. In the circumstances, we are of the considered opinion that the impugned goods are only in the nature of used packing material o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
