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TMI Blog2005 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.K. Jayaraman, Member (T)]. Revenue has filed this appeal against Order-in-Appeal No. 267/2003-Cus., dated 19-6-2003 passed by the Commissioner (Appeals), Bangalore. 2. The Respondents are 100% EOU. They cleared used packing materials viz., empty scrap bags without payment of duty to the domestic tariff area. Revenue proceeded against them. The Original Authority held th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the EOU. What is actually demanded in the OIO is not excise duty on empty barrels cleared to DTA but Customs Duty under Notification 53/97-Cus., dated 3-6-1997. The duty is demanded as per para 5B of Notification No. 53/97-Cus., dated 3-6-1997. In as much as the said empty barrels are well covered under the head Containers suitable for repeated use . (b) Board s Circular No. 9/2000-Cus., da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no liability for excise duty and as the goods are used packing materials, they would be covered by condition 5(c) of the said notification and hence there is no liability for customs duty also. This is the gist of the learned advocate s arguments. 6. The learned SDR reiterated the grounds of appeal. 7. We have gone through the records of the case carefully. The issue is quite simple. The Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods include container suitable for repeated use. These goods will be allowed clearance to Domestic Area only on payment of Customs Duty on the value at the time of import and at rates in force on the date of payment of such Customs Duty. Revenue s contention is that the empty barrels fall under 5(b). In our view such contention is acceptable. Condition 5(c) deals with clearance of used packing mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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