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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 said scheme. It is the claim of the Appellant that the adjudicating authority has not produced any evidence in support of their claim and have only relied on Board Circular No. 69/2002 Customs 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 advancement of technology materials are capable of providing strength and resistance towards normal wear and tear and can be attributed with persistent utility when in terms of the notification such goods are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 16.03.1994. The Department has alleged that the flexi tank is not of durable nature and therefore the Appellant has wrongly claimed benefit of exemption under the said notification and confirmed demand of custom duty along with fine and penalty vide the impugned Order in-Original No. MCH/PR.COMMR/PVR/33/2015-16 dated 10.02.2016. Hence the present appeal. 2. Mrs. Dimple Gohil, 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 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the Appellant the term durable encompasses the endurance capability of a product and is not solely based on its capacity to be re-used therefore based on the nature of goods being able to withstand wear and tear and exist for a period of time without deterioration the Appellant was not wrong in claiming benefit under Notification No. 104/94 Cus dated 16.03.1994. It is the claim of the Appellant that the adjudicating authority has not produced any evidence in support of their claim and have only relied on Board 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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