https://www.taxtmi.com/caselaws?id=358857 Empty imported drums cleared in the domestic tariff area were analysed under Notification No. 52/2003-Customs by testing whether they were suitable for repeated use under condition 4(b). On the stated facts, the drums were sold only as scrap, and there was no evidence that they would be reused for containing or transporting the same goods again; a mere possibility of some other use by purchasers was insufficient. They were therefore treated as used packing material not fit for repeated use, attracting the benefit of condition 4(c), and the duty demand was held unsustainable. en-us Fri, 16 Feb 2018 00:00:00 +0530 Thu, 20 Jun 2019 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358857 Empty imported drums cleared in the domestic tariff area were analysed under Notification No. 52/2003-Customs by testing whether they were suitable for repeated use under condition 4(b). On the stated facts, the drums were sold only as scrap, and there was no evidence that they would be reused for containing or transporting the same goods again; a mere possibility of some other use by purchasers was insufficient. They were therefore treated as used packing material not fit for repeated use, attracting the benefit of condition 4(c), and the duty demand was held unsustainable. Case-Laws Customs Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358857