https://www.taxtmi.com/caselaws?id=334883 Imported empty aluminium can bodies were treated as rigid cans, not collapsible tubular containers, for purposes of Notification No. 236/89-Cus. The lower authorities relied on a semi-rigid description, but a metallurgical certificate based on mechanical testing identified the samples as rigid cans, and that expert evidence was not displaced by any contrary material. On that record, the goods did not fall within the excluded category and remained eligible for concessional customs exemption. en-us Tue, 15 Mar 2016 00:00:00 +0530 Fri, 05 Jan 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334883 Imported empty aluminium can bodies were treated as rigid cans, not collapsible tubular containers, for purposes of Notification No. 236/89-Cus. The lower authorities relied on a semi-rigid description, but a metallurgical certificate based on mechanical testing identified the samples as rigid cans, and that expert evidence was not displaced by any contrary material. On that record, the goods did not fall within the excluded category and remained eligible for concessional customs exemption. Case-Laws Customs Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334883