2017 (4) TMI 678

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....r Notification No.104/94-CUS, dt. 16.03.1994 for the packing materials/containers of durable nature. The department insisted on payment of duty and the appellant paid the duty under protest. After adjudication, the original authority held that the packing materials/containers cannot be considered as durable containers falling under notification No. 104/94 and confirmed the duty already paid by the appellant. Hence this appeal. 2. On behalf of appellant, Ld. Consultant Shri T. Jagapathi Rao submitted that the benefit of exemption in terms of notification No. 104/94 has been denied to the appellant stating that containers are not durable containers. The appellant has imported packing materials for use of packing perishable products such as....

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....oducts are of disposable nature, they cannot be considered as durable containers. The said view of the department is highly imaginary. The appellants are using containers for exporting perishable products. As submitted by Ld. Consultant for the appellant, the packing is done as per the specifications of the overseas purchaser of the product. Further, the department cannot insist that the containers should be capable of reuse when the products are being exported. When the products are being exported after packing in containers, the appellants cannot be expected to reuse such containers for further packing. The appellant cannot be compelled to do something which is practically not possible for them. The meaning of durable containers has been ....

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....uced before us by either side. In the circumstances, we find that the material produced before us is insufficient to record a specific finding in this regard. According to the Concise Oxford Dictionary (New Seventh Edition), container means vessel, box etc. designed to contain some particular things. The word durable has been defined as capable of lasting , remaining useful for a period . . We agree with the learned Counsel for the respondents that the expression durable has been used in Notification No. 97/79 in the context of the utility of the container for packing tea for export and since the tea sack made of four ply printed paper with aluminium inner foil was strong enough to withstand sea voyage from India, it is undoubtedly....