TaxTMI 
TaxTMI 
1991 (4) TMI 157
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....ssed by the Collector (Appeals), Bombay. Brief facts of the case are that M/s. Kejriwal Enterprises, New Delhi exported Cashew Kernels roasted and salted packed in imported OTS cans, imported by manufacturers M/s. Pierce Leslie India Ltd., Cochin. They filed drawback shipping bill and claimed drawback under Section 75 of the Customs Act, 1962 under All Industry Rate on empty cartons and plastic ca....
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....on and admitted the appeal. 3. As the said order-in-appeal did not appear to be legal & proper for the reasons enumerated in the show cause notice of even number dated 5-9-1990 issued to the respondents, they were also heard in person on 15-4-1991 when they inter alia contended that the issue, whether the case falls under Section 74 of the Customs Act, 1962 or not has never been the subject matte....
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.... respondents. It is noted that the imported product was OTS cans, whereas the export product is "Indian origin Cashew Kernels roasted and salted". It is not admissible to break-up the goods exported into two parts, to carve out one description to which Section 74 of the Customs Act, 1962 will apply. What is exported is a composite commodity and whatever description is accepted for purposes of cust....
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....n this case) may at times be re-exported without any substantial change except merely as packing material. 5. Once packing material is used for making the main articles marketable the identity of the packing gets assimilated into the overall description of the goods marketed/exported. It is clear thus the ingredients of Section 74 of the Customs Act, 1962 are not satisfied in this case. 6. Furth....