2016 (11) TMI 901

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.... Shri D.K. Sinha, Assistant Commissioner (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. 81/2004 (JNCH) dated 27.7.2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the matter is of 2004, we take up the appeal for disposal. 3. Heard the learned departmental representative. 4. On perusal o....

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.... and cannot get concessional rate of duty under Notification 236/89, as the said exemption is only for aluminium casks, drums and cans of a capacity not exceeding 300 mltrs., but excluding collapsible tubular container. The appellant herein had produced opinion of Indian Institute of Packing, Mumbai, which was rejected and discarded by the first appellate authority on the ground that the opinion s....

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.... loads for crushing of the cans were measured to be 0.603, 0.516, 0.704 kN, with an average value of 0.608 kN. On the basis of the can thickness, we have calculated the maximum pressure that the empty cans carry to be 1128 psi. This value is much larger than the typical metal specification of 390 psi prescribed for beer cans by the American Can Company. Hence, we certify the Aluminium can sampl....