TaxTMI 
TaxTMI 
2004 (2) TMI 478
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.... [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 along with a penalty of Rs. 10,000/- which....
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....t 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 from the invoices and the Bill of Entry filed....
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....s (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 and used containers. In the present case, the le....