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TMI Blog2010 (9) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. - C/70/2010 - Final Order No. A/1368/2010-WZB/AHD - Dated:- 7-9-2010 - Ms. Archana Wadhwa, J. Shri V.S. Manoj, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. ORDER The appellants is an 100% EOU engaged in the manufacture of Organic Titanates, Polyvinyl format and Isocynates and its bye-products falling under Chapters 28 and 39 of the Central Excise Tariff Act, 1985. They were importing duty free inputs in terms of the Notification No. 52/2003-Cus., dated 31-3-2003. The packing materials for the said inputs i.e. MS Barrels were cleared by them without payment of customs duty leviable thereon during the period 19-6-2004 to 17-2-2005. As per the Revenue, the said packing material in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 52/2003-Cus., dated 31-3-2003 and if so at what rate. The adjudicating authority on the basis of Para 3 of the first proviso to the notification supra. Board Circular No. 305/68/86-FTT dated 15-7-1986, Para 5.16(d) of FTP-2004-09 and Para 23 of Chapter 22 of Customs Manual of Supplementary Instructions has held that the appellants were liable to pay customs duty equivalent to exemption availed on the said goods. 7. I have perused Para 6.15(d) of FTP-2004-09 and find that the said policy provisions allow disposal of used packing material on payment of duty. I have also perused the Notification No. 52/2003-Cus., dated 31-3-2003 and find that said notification provides exemption to imported goods from customs duty for use in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of used packing material on payment of duty on transaction value. The appellant s reliance on the decision in the case of West Coast Industrial Gases Limited - 2003 (155) E.L.T. 11 is not appropriate, inasmuch as in those cases the clearance of MS Barrels/drums etc. was in respect of inputs received by a DTA unit and not in EOU unit. As such, the provisions of notification under which the inputs stand imported free of duty and provisions of Foreign Trade Policy was not the subject matter of the appeal. 6. As against the above, I find that in identical facts and circumstances the Tribunal in the case of Commissioner of Customs, Bangalore v. Suretex Prophylactics (I) Limited - 2006 (195) E.L.T. 325 (Tri.-Bang.), has considered an identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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