TMI Blog2018 (4) TMI 968X X X X Extracts X X X X X X X X Extracts X X X X ..... . as amended - whether the drums in which the inputs have been imported are suitable for repeated use? - Held that: - the empty drums have been sold only as scrap to merchants and to their employees. For the 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such clearances will attract customs duty in view of condition No.4(b) of the notification. In adjudication process, duty of excise equivalent to aggregate of customs duties of ₹ 11,25,330/- was demanded from the appellant with interest and equal penalty was also imposed under Section 11AC. In appeal, the Commissioner (Appeals) vide the impugned order No.97/2010 (P) dt. 30.04.2010 took the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order wherein this contention has been recorded by the Commissioner (Appeals). He points out that the Commissioner (Appeals) has taken a view that such drums of inputs procured from DTA were brought into EOU under Notification No.22/2003-CE as amended. In respect of such goods, no duty can be demanded on the clearance of the said empty drums. This being so, Commissioner (Appeals) cannot take a di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 982 (Tri.-Ahmd.) (ii) CC Bangalore Vs Suretex Prophylactics (I) Ltd. 2006 (195) ELT 325 (Tri.-Bang.) 4. Heard both sides and have gone through the facts. 5. As we understand, the entire controversy rests on whether the drums in which the inputs have been imported are suitable for repeated use and hence falling within the mischief of condition No.4 (b) of the Notification No.52/2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material of a kind of unsuitable for repeated use which then should be allowed to be cleared without payment of any duty, as per provisions of 4(c) of the same notification. 6. Coming to the case law, relied upon by Ld. A.R in Sanmar Speciality Chemicals (supra), the appellant therein had failed to establish that barrels are not capable of repeated use; per contra, the facts herein are differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
