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TMI Blog2017 (4) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... The packing is done as per the specifications of the overseas purchaser of the product. Further, the department cannot insist that the containers should be capable of reuse when the products are being exported. When the products are being exported after packing in containers, the appellants cannot be expected to reuse such containers for further packing. The appellant cannot be compelled to do something which is practically not possible for them - rejection of benefit of exemption by the authorities below is unjustified - appeal allowed - decided in favor of appellant. - C/31143/2016 - A/30449/2017 - Dated:- 20-3-2017 - Ms. Sulekha Beevi, Member ( Judicial ) Shri T. Jagapathi Rao, Consultant for the Appellant Shri M. Chandra B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only if they are reusable containers. The containers used for packing perishable products being of disposable nature and meant for one time use only, the authorities below held that these containers are not durable containers and therefore denied the exemption under the notification. He relied upon the judgement in the case of CC Calcutta Vs Assam Company (India) Ltd [1995 (78) ELT 168(Tri.-Del) and Dimakusi Tea Co. Ltd. Vs CC, Calcutta [1995(75)ELT 158 (Tri.-Del.) to contend that the meaning of durable containers is to be interpreted and understood in the context of their use and with reference to the type of articles for which they are intended to be used. 3. Against this, the Ld. AR, Shri M. Chandra Bose reiterated the findings i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be interpreted and understood in the context in which they are used and with reference to the type of article or articles of which the container is made and for which they are used or intended to be used. With the advance of technology many materials have been discovered which are capable of providing strength, persistency, permanency and resistance to wear and tear etc. and they are available for making containers in addition to conventional materials. Not only that durability is a relative term and containers of different materials may be durable to a varying extent. [Repeated use or capacity thereof is an inferring criterion and not the only one which could be resorted to in the above context. Further repeated use is generally relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by using three ply high strength craft paper and one ply high strength craft paper with aluminium inside ply used for packing tea. The Tribunal held that repeated use or capacity is a inferring criterion and not the only one which could be resorted to in the above context. The Tribunal extended the benefit of Notification No.150/80; however the benefit of Notification No.97/79 was not extended as there was no material to decide whether the containers could be considered as durable or not. However, in the case before us, the Collector has satisfied himself that the tea sacks were durable in nature and it is the department that has not been able to substantiate its contention that the sacks were not durable in nature. Therefore, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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