https://www.taxtmi.com/caselaws?id=116743 Empty barrels cleared by a 100% export-oriented unit to the domestic tariff area were treated as containers capable of repeated use, so they fell under condition 5(b) of Notification No. 53/97-Cus. and attracted customs duty on the relevant import value and rate. Condition 5(c) was confined to used packing materials unsuitable for repeated use, such as cardboard boxes or poly bags, and did not cover reusable barrels. The discussion also noted that excisability was irrelevant because the demand was based on customs duty under condition 5(b). en-us Tue, 25 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116743 Empty barrels cleared by a 100% export-oriented unit to the domestic tariff area were treated as containers capable of repeated use, so they fell under condition 5(b) of Notification No. 53/97-Cus. and attracted customs duty on the relevant import value and rate. Condition 5(c) was confined to used packing materials unsuitable for repeated use, such as cardboard boxes or poly bags, and did not cover reusable barrels. The discussion also noted that excisability was irrelevant because the demand was based on customs duty under condition 5(b). Case-Laws Customs Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116743