https://www.taxtmi.com/caselaws?id=161110 Empty MS barrels used as packing material for duty-free imported inputs in a 100% EOU were held liable to customs duty on clearance because the exemption regime permitted disposal of used packing material on payment of duty where the containers were suitable for repeated use. The Tribunal found that the barrels were capable of repeated use and that no evidence was produced to show otherwise, so the duty demand and interest were sustained. A ruling concerning a Domestic Tariff Area unit was treated as inapplicable because this case involved clearance by a 100% EOU under the exemption framework. en-us Tue, 07 Sep 2010 00:00:00 +0530 Thu, 22 Nov 2018 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161110 Empty MS barrels used as packing material for duty-free imported inputs in a 100% EOU were held liable to customs duty on clearance because the exemption regime permitted disposal of used packing material on payment of duty where the containers were suitable for repeated use. The Tribunal found that the barrels were capable of repeated use and that no evidence was produced to show otherwise, so the duty demand and interest were sustained. A ruling concerning a Domestic Tariff Area unit was treated as inapplicable because this case involved clearance by a 100% EOU under the exemption framework. Case-Laws Customs Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161110