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TMI Blog2023 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported were used Enviro-tuff Liner (ETL) and on examination, it was found that it is a packing material to be used inside the 40 FT container to cover the goods inside the container. From the Notification, it is amply clear that the items specified therein are meant for manufacture of articles for export or for being used in connection with the production or packing of these goods for export by the EOUs - Admittedly, in this case, the imported goods are used as liners inside the container to ensure that the goods are safely transported. In similar circumstances, in the case of International Creative Foods Ltd. versus Commissioner of Customs, Cochin [ 1997 (12) TMI 400 - CEGAT, MADRAS] , the appellant had imported refrigeration u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption fine reduced from Rs.1,00,000/- to Rs.75,000/- (Rupees Seventy-five Thousand Only) under Section 125 of the Customs Act, 1962 and penalty from Rs.50,000/- to Rs.35,000/- (Rupees Thirty-five Thousand Only) under Section 112(a) of the Customs Act, 1962. Appeal allowed in part. - HON'BLE DR. D. M. MISRA, MEMBER (JUDICIAL) And HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) For the Applicant : Ms. Neetu James and Ms. Shraddha Pandey, Advocates For the Respondent : Mr. H. Jayathirtha, Superintendent (AR) ORDER Per: R. BHAGYA DEVI The appellant M/s. American Power Conversion India Private Ltd. (the importer) are engaged in the manufacture of uninterrupted power supply and inverters within the elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s claimed that this being a packaging material the benefit of Notification should be extended. 3. On the other hand, the Authorised Representative on behalf of the Revenue submitted that the imported goods have nothing to do with the goods being exported and they are second-hand goods which necessarily have to be imported with necessary license as they are restricted items. He also relied on the judgement in the case of International Creative Foods Ltd. versus Commissioner of Customs (APPL.), Cochin: 1999 (105) E.L.T. 92 (Tribunal) where under similar set of facts, the Tribunal held that the benefit of the Notification No.13/81-C.E. cannot be extended. 4. Heard both sides and perused the records. It is an admitted fact that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f articles for export or for being used in connection with the production or packing of these goods for export by the EOUs. Admittedly, in this case, the imported goods are used as liners inside the container to ensure that the goods are safely transported. In similar circumstances, in the case of International Creative Foods Ltd. versus Commissioner of Customs, Cochin cited supra, the appellant had imported refrigeration units to be mounted on trucks used for transport of raw materials. The Commissioner had held that the refrigeration trucks were mainly used for transportation and not for production or packing; therefore, the benefit of Notification No. 13/81-C.E. which was meant for material handling equipment was denied. The Tribunal obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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