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TMI Blog1995 (5) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in this appeal is the eligibility of kraft paper bag with inner metallic coating of aluminium imported for re-export after packing of tea to the benefit of Notification No. 97/79 which grants total exemption from Customs duty and Additional duty of Customs to containers of durable nature imported for re-export within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rable container as tea is exported in it without any further cartoning or packing, but remanded the matter to the Assistant Collector for satisfaction as to re-export within 6 weeks. He however, denied the benefit of the other notification. The Importers have not preferred any appeal against this part of the order of the Collector (Appeals). The appeal before us has been filed by the Revenue again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, the benefit of Notification No. 97/79 was not extended as there was no material to decide whether the containers could be considered as durable or not. However, in the case before us, the Collector has satisfied himself that the tea sacks were durable in nature and it is the department that has not been able to substantiate its contention that the sacks were not durable in nature. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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