1995 (5) TMI 105

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....jee and Chandan Kumar, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the eligibility of kraft paper bag with inner metallic coating of aluminium imported for re-export after packing of tea to the benefit of Notification No. 97/79 which grants total exemption from Customs duty and Additional duty of Customs to con....

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....and satisfying himself that the multi-wall paper sack is a durable container as tea is exported in it without any further cartoning or packing, but remanded the matter to the Assistant Collector for satisfaction as to re-export within 6 weeks. He however, denied the benefit of the other notification. The Importers have not preferred any appeal against this part of the order of the Collector (Appea....

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....ictionary (New Seventh Edition), container means `vessel, box etc. designed to contain some particular things.' The word `durable' has been defined as `capable of lasting', remaining useful, for a period...'. We agree with the learned Counsel for the respondents that the expression durable has been used in Notification No. 97/79 in the context of the utility of the container for packing tea for ex....