TMI Blog100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for...100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing 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. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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