Manufacturers win duty credit appeal for essential stainless steel containers under Rule 57Q

The appellants, manufacturers of medicaments, were denied duty credit on stainless steel containers under Rule 57Q. The containers were deemed essential for tablet-making machines and qualified under the rule. The appeal was allowed, granting the appellants relief as per the law.

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The appellants manufactured medicaments. Their claim to credit of duty paid on stainless steel container under Rule 57Q was denied. The containers were an essential part of tablet making machine and would clearly qualify in terms of Rule 57Q. The appeal is allowed with consequential relief, if any, as per law.

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