https://www.taxtmi.com/caselaws?id=125403 Clearance of used and damaged plastic and metal containers by an EOU was held to be prima facie covered by the exemption framework under the relevant customs and central excise notifications, because domestically procured containers attracted duty only when cleared without use and imported containers only if suitable for repeated use. On that factual basis, the duty demand raised under the computation notification did not appear sustainable at the interim stage, and the appellants established a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 07 Jan 2009 00:00:00 +0530 Tue, 23 Oct 2012 17:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125403 Clearance of used and damaged plastic and metal containers by an EOU was held to be prima facie covered by the exemption framework under the relevant customs and central excise notifications, because domestically procured containers attracted duty only when cleared without use and imported containers only if suitable for repeated use. On that factual basis, the duty demand raised under the computation notification did not appear sustainable at the interim stage, and the appellants established a prima facie case for waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125403