2009 (1) TMI 602

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..... total amount of Rs. 59,345/- has been demanded in the impugned orders from the appellants M/s. Orchid Chemicals (E/469/08) Pharmaceuticals Ltd. and M/s. Orchid Healthcare (E/468/08). Details of the impugned orders are as follows : S. No. Appeal No. Order-in-Appeal Duty demand 1. E/468/08 30/08 (M III) dt. 30-6-2008 Rs. 2,020/- .....

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..... eir procurement indigenously or through import. Whereas the customs notification allowed clearance of used packing materials not suitable for repeated use without payment of duty, the Central Excise notification did not extend exemption to such unused packing materials. The appellants had claimed before the lower authorities that clearances of used and damaged containers did not require to dischar .....

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..... the case show that the impugned goods are damaged containers. Prima facie, no excise duty is payable on their clearance in view of the terms of the notifications 22/03-C.E. and 52/03-Cus. both dated 31-3-03. I find that the appellants have made prima facie case against the impugned demands of duty raised by the original authority in terms of Notification No. 23/2003-C.E. and affirmed by the Commi .....

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