2009 (1) TMI 602

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....DR, for the Respondent. [Order]. -   A total amount of Rs. 59,345/- has been demanded in the impugned orders from the appellants M/s. Orchid Chemicals (E/469/08) & Pharmaceuticals Ltd. and M/s. Orchid Healthcare (E/468/08). Details of the impugned orders are as follows : S. No. Appeal No. Order-in-Appeal Duty demand 1. E/468/08 30/08 (M III) dt. 30-6-2008 Rs. 2,0....

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....curement indigenously or through import. Whereas the customs notification allowed clearance of used packing materials not suitable for repeated use without payment of duty, the Central Excise notification did not extend exemption to such unused packing materials. The appellants had claimed before the lower authorities that clearances of used and damaged containers did not require to discharge any ....