2002 (12) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of Indian perfumes regarding the importation of glass bottles for packing Attar. The Customs Authorities had confiscated the bottles, deeming them consumer goods not allowed for import. However, the Tribunal found that the bottles were essential packing material for the perfumes and not consumer goods, overturning the confiscation order and directing the return of redemption fine and penalty amounts to the appellants.