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of <h1>Appeal Rejected: No Duty on Empty Metal Containers</h1> The Revenue's appeal was rejected by the Appellate Tribunal CEGAT, Kolkata as it was found that no duty was leviable on empty metal containers. The ... Appeal by Department The Revenue's appeal was rejected by the Appellate Tribunal CEGAT, Kolkata as it was found that no duty was leviable on empty metal containers. The Tribunal had allowed a similar appeal by M/s. TISCO regarding empty steel drums used as containers for inputs.
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