1996 (4) TMI 174

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....t. [Order per : Justice U.L. Bhat, President]. - Respondent is absent in spite of notice. We have heard Mrs. Ruchira Pant, SDR and perused the papers. 2. Respondent imported a consignment of cement bags in kraft paper bags. Along with the cement bags, there were also damaged, cut and torn polyproplyne paper bags and slings. Respondent submitted a Bill of Entry for the cement bags and....

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....r (Appeals) allowed the claim. Hence, this appeal by the Department. 3. The Collector (Appeals) allowed the appeal on the ground that it has been the practice during the past few years to pack a certain number of kraft paper bags containing cement in big poly bags and then attach a sling to it which is made of synthetic material. Hence, such packing should be considered as normal packing i....

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....lings. This contention has not been rejected even by the Assistant Collector. The original order of the Assistant Collector will make it clear that there was no separate price shown for the polyproplyne paper bags and the slings and he had to assess the value separately. Even in the present memorandum of appeal, it is nowhere averred that there was separate invoice for the polyproplyne paper bags ....