2004 (5) TMI 437

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..... e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - These are applications for waiver of pre-deposit of duty of Rs. 1,10,800/ - confirmed against the applicant (proprietary concern) and penalty of equal amount, and penalty of Rs. 25,000/- imposed upon the Power of Attorney holder of the proprietor. The duty demand has been confirmed as a result of holding that the product in disp .....

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..... h are analogous to boxes and cartons and further held that, also covered under the same heading are, an enclosed receptacle which can be used for storage and transportation of articles and egg trays being receptacles which are not covered or enclosed cannot be used for transportation of articles and therefore cannot be regarded as containers under Heading 48.18. In the present case, the folders fo .....

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