Appellate Tribunal rules duty demand mis-conceived for re-packer. Stay granted, no recovery during appeals.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, holding that duty demand on certain products was mis-conceived as they did not attract duty in the hands of the appellant, who was a re-packer. Stay applications were allowed, and there would be no recovery during the appeals.

---

---

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant regarding duty demand on Saunf Ka Ark, Sandalwood Oil, and Clove Oil classified under Heading 33.01. The tribunal found that the duty demand was mis-conceived as the items did not attract duty in the hands of the appellant who was only a re-packer. Stay applications were allowed, and there would be no recovery during the appeals.

---