TaxTMI 
TaxTMI 
1990 (9) TMI 156
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....ade" (LPG) in terms of Customs Notification No. 125/86 dated 17-2-1986 as amended by Notifications 225/86 dated 27-3-1986 and 95/87 dated 1-3-1987. 2. The appellants imported several consignments of the aforesaid product and claimed the benefit of the above-mentioned notifications. Serial No. 37 of the Table annexed to Notification No. 125/86 specifies "Aseptic Packaging Material and Bags". The Customs authorities denied the benefit of the notification. After clearance of the goods, the appellants filed claims for re-assessment of the goods in terms of the notification and consequential refund of duty. The Assistant Collector rejected the claims on the ground that the notification covered only such packing material as was similar to bags....
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....llants' paper book there is a certificate dated 2-12-1977 from the suppliers des.c.ribing the nature of the product. It confirms that the composition of the product conforms the requirements in the most recent version of the relevant official West German recommendation and with all existing regulations in other European countries and with the relevant U.S. Food Additive Regulations. Thus, it says, there can be no objection to the use of the product in contact with foodstuffs. The certificate goes on to confirm that the product conforms to the requirements for low density polyethylene given in the French Pharmacopoeia so far as these pertain to the plastic itself and not to the finished article. The Counsel drew our attention also to the cer....
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....were sealed. His submission was that if Tetra packs qualify for the benefit of the notification, the present product should also qualify. 6. Shri Chakraborti, DR, in his reply, submitted that the notification in question should be construed strictly. The subject product was raw material for aseptic packaging but not packaging material in the form it was imported Countering the Counsel's submission that this strict view would defeat the purpose of the notification, Shri Chakraborti submitted that the aforesaid view even with absurd results could not be helped. He also submitted, that the product in the form it was imported did not have aseptic quality which was gained only in the course of the blow moulding process. It also did not appear....
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....mpilation published by the Indian Institute of Packaging, it appears that the aseptic quality of the packaging is achieved in the course of the blow moulding process involving high temperatures. If, therefore, as it appears from the material placed before us, the aseptic quality is imparted to the packaging mterial only in the course of the blow moulding process in the one-cycle operation whereby the container is formed and the contents are filled in and the package is sealed, then, it would, in our opinion, follow that where it is shown that the imported material is of pharmaceutical grade that is required for packaging of pharmaceuticals and is meant to be, and is shown to be, used in the aseptic packaging of pharmaceuticals (in this case....