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2019 (3) TMI 127

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..... documents. - From the certificate given by the supplier also, it is clear that the supply of Hi Reversing Plate Mill complete in all respect are duly packed in the containers and the value of the machine is inclusive of cost of containers. In this position, there is no basis to allege that either the appellant has not declared or mis-declared the description of the goods or suppressed the value of the containers. - The ratio of Hon'ble Supreme Court. Judgment in the case of Union of India vs. Jain Shudh Vanaspati [1991 (11) TMI 78 - SUPREME COURT OF INDIA] wherein it was held that Edible Oil imported in stainless steel containers, separate duty not leviable on such containers and such containers are not liable to confiscation. .....

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..... iled the present appeal. 2. Shri P.P. Jadeja, Ld. Consultant appearing on behalf of the appellant submits that when the second hand machineries were imported, the correct details and description were given. He invited our attention to the invoice to point out that in the description, it is clearly mentioned that the goods are packed in containers and therefore, there is no mis-declaration. He further submitted that value of import is inclusive of the container and therefore, the nature of packing i.e. container and its value was correctly declared to the Customs. Therefore, neither the value of container is liable for duty nor the appellant have mis-declared the goods imported under EPCG scheme. He also invited our attention to other import .....

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..... observed that the supplier has given a certificate which is scanned below:- From the above certificate also, it is clear that the supply of Hi Reversing Plate Mill complete in all respect are duly packed in the containers and the value of the machine is inclusive of cost of containers. In this position, there is no basis to allege that either the appellant has not declared or mis-declared the description of the goods or suppressed the value of the containers. The ratio of Hon'ble Supreme Court. Judgment in the case of Union of India vs. Jain Shudh Vanaspati - 1993 (64) ELT 3 (SC) wherein it was held that Edible Oil imported in stainless steel containers, separate duty not leviable on such containers and such containers are not liable to .....

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