1996 (4) TMI 174 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where the respondent imported cement bags along with damaged polyproplyne bags and slings. Duty was levied separately on the bags and slings, which the respondent claimed as refund. The Collector (Appeals) allowed the claim, stating the packing was normal practice. However, the Tribunal found that the bags and slings were not used for packing cement and directed a refund of excess duty paid on the cement bags, deducting the value of the bags and slings from the assessable value of the cement bags.