https://www.taxtmi.com/caselaws?id=450581 Flexi tanks imported for use as containers were considered against exemption under Notification No. 104/94-Cus, which applies to durable containers subject to bond execution and re-export within the stipulated period. Durability was treated as a relative concept, to be judged from the material, intended use, endurance, and ability to withstand wear and tear during use. As the record did not show proper examination of the product's nature and characteristics, and the issue depended on factual verification supported by test reports or technical literature, the matter was remanded to the adjudicating authority for fresh consideration. No finding was recorded on the merits of the exemption claim. en-us Wed, 06 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450581 Flexi tanks imported for use as containers were considered against exemption under Notification No. 104/94-Cus, which applies to durable containers subject to bond execution and re-export within the stipulated period. Durability was treated as a relative concept, to be judged from the material, intended use, endurance, and ability to withstand wear and tear during use. As the record did not show proper examination of the product's nature and characteristics, and the issue depended on factual verification supported by test reports or technical literature, the matter was remanded to the adjudicating authority for fresh consideration. No finding was recorded on the merits of the exemption claim. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450581