TaxTMI 
TaxTMI 
1997 (4) TMI 210
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....ellants herein imported 3,700 Nos. of Reid plastic (polycarbonate) square empty bottles each of capacity of 6 gallons from Israel under a Bill of Entry dated 9-11-1993. The goods were assessed to duty and cleared on 16-11-1993. Clearance was claimed under para 22 of Chapter V of the EXIM Policy 1992-1997 which does not require an Import Licence provided such imports are not restricted either by th....
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....eant for fitting on to mineral water dispensers and they submit that these bottles cannot be refilled i.e. though mineral water can be drawn out of the dispenser with the help of a PVC funnel into the dispenser and then drawn out for human consumption, water or any other liquid cannot be filled into such bottles straightaway. He submits that since these goods were not meant for consumers and they ....
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....ods required a specific Import Licence and in the absence of such Licence, the Collector (Appeals) has rightly imposed a penalty. 5. The description of the goods is contained in a pamphlet titled Mineral Water Cooler. The entire system of the mineral water cooler is explained. The purpose of the system is for the delivery of ultra-pure mineral water and the mineral water is supplied on sched....