9911796707
TMI Blog2018 (8) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2003. 2. Sh. Dhaval shah, Ld. Counsel appearing on behalf of the appellant submits that as per the condition of the notification, if the empty drums are durable and re-useable then only duty is required to be paid otherwise not. The plastic empty drums in which the inputs are imported, after use, the same is sold in the open market which are generally used for house hold purpose for storage of water at housing, therefore, the said drums are not repeatedly used which is the condition for levy of duty. He further submits that the issue involved is of interpretation of notification therefore, there is no suppression of fact or malafide intention on the part of the appellant. Accordingly, the penalty imposed by the lower authority deserves t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification under which the inputs stand imported free of duty and provisions of Foreign Trade Policy was not the subject matter of the appeal. 6. As against the above, I find that in identical facts and circumstances the Tribunal in the case of Commissioner of Customs, Bangalore v. Suretex Prophylactics (I) Limited - 2006 (195) E.L.T. 325 (Tri.-Bang.), has considered an identical issue and has observed as under :- "7. We have gone through the records of the case carefully. The issue is quite simple. The respondents, a 100% EOU imported certain goods free of duty. The goods were in barrels. After the using the goods, they cleared the empty barrels. The empty barrels are undoubtedly suitable for repeated use. In other words, they are diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been shown to substantiate the above plea. As such I find no merit and reject the same. 9. In view of the above, no merits found in the appeal and the same is accordingly, rejected. 5. In the case of Suretex Prophylactics (l) Ltd. in the identical issue that the empty barrel suitable for repeated use even though it different form packing material which are unsuitable for repeated use. It was held that the containers are suitable for repeated use and accordingly it is liable for payment of duty under Notification No. 53/1997-CUS. 6. In view of the above judgement, the issue is no longer res-integra and it is settled in favour of the Revenue, accordingly, the demand confirmed by the lower authority is hereby upheld. As regard the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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