2004 (2) TMI 478

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jay Singhal, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants had imported Machinery under E.P.C.G. Scheme. The machines were despatched, in an old and used Marine Steel Container for which no additional price was charged. While the clearance of the machines is not in doubt, the container was confiscated and a redemption fine of Rs. 35,000/- was imposed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner. Therefore, the plea of the appellant that the said Marine Steel Containers were packaging or packing material or as a container cannot be upheld. The Marine Container has been and is admittedly used for safe and secure sea voyage of the machinery in question from Germany to India. It is not in the nature of primary packing. The machinery is placed and packed in three Palettes as is evidenced ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant on the case of CC, Mumbai v. Ispat Profiles (India) Ltd. - 2001 (138) E.L.T. 884 (Tri.) wherein the Bench of this Tribunal held that duty could not be charged on such old and used containers when sales indicate that the value was included in the value of plant/machinery and container being old and used was and not to be returned and import licence itself refers to import of machinery in old a....