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TMI Blog2024 (3) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gohil , Advocate for the Appellant Shri Tara Prakash , Deputy Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR : Brief facts of the case are that the Appellant M/s. Sunderson Logistics is engaged in the business of providing logistic services in relation to import and export of goods. The Appellant is importing Flexi tanks from suppliers in China after getting it manufactured there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il, Learned Advocate appearing on behalf of the Appellant submits that the Department has erred in holding that only those containers which are used for packaging and transporting other goods and are capable of being used several times only will qualify as 'durable containers'. She submits that the Department has only relied on the Board Circular no. 69/2002 - Customs dated 25.10.2002 to deny the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as wrongly claimed benefit of exemption under Notification No. 104/94 - Cus dated 16.03.1994 as claimed by Department or otherwise. We note that the said Notification provides that import of containers of durable nature are exempted on execution of a bond and on the condition of the goods being re-exported within a period of six months. In the present case we are of the view that the Department ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oard Circular No. 69/2002-Customs dated 25.10.2002 to allege that the goods of the Appellant are not durable. We find that the term 'durable containers' needs to be understood in the context in which they are used with reference to the type of materials of which the container is and the purposes for which it is intended to be used. We observe that durability is a relative term and given the advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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