1978 (3) TMI 208

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..... Division - vide his C.No. IV/16/185/77, dated 27-9-1977. In this order, the Assistant Collector has directed that the stock of 80,680 M.T. of Formaldehyde, which was found in the storage tank on the midnight of 17/18-6-1977, should be cleared on payment of duty at 2% ad valorem under Tariff Item No. 68 for the reason that it was not in packed condition ready for despatch. 2. The appellants have .....

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..... d from levy of Excise duty. The Assistant Collector has held that the above quantity was not in a packed condition ready for despatch and, therefore, not eligible for exemption. 3. I have gone through the records of the case and the points put forth by the appellants. It is seen from the records that the Assistant Collector has not disputed the contention of the appellants that the usual practi .....

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