Durable container exemption: export tea sacks with aluminium lining qualified because functional strength, not repeated use alone, was decisive.

Kraft paper bags with an aluminium inner coating imported for packing tea and re-export were treated as durable containers eligible for exemption under Notification No. 97/79. The expression "container" was given its ordinary meaning as a vessel or receptacle, while "durable" was assessed by the article's functional strength and suitability for the intended export use. On the facts, the four-ply sacks were strong enough to withstand sea voyage and serve the packing purpose without further packing. Repeated use was not treated as the sole test of durability, and the departmental objection that only metallic or reusable articles could qualify was rejected.

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Issues: Whether kraft paper bags with inner metallic aluminium coating imported for packing tea and re-export are "durable containers" entitled to exemption under Notification No. 97/79.

Analysis: The notification required that the containers be durable in nature and be re-exported within six months. The expression "container" was construed in its ordinary sense as a vessel or receptacle, and "durable" was read in the context of the container's utility for packing tea for export. On the facts, the four-ply paper sacks with aluminium inner foil were found strong enough to withstand sea voyage and to serve the export purpose without further packing. The departmental objection that only metallic containers or reusable articles could qualify was rejected, since repeated use was not the sole criterion for durability.

Conclusion: The tea sacks were held to be durable containers and the exemption under Notification No. 97/79 was held to be available.

Ratio Decidendi: For exemption under a notification covering durable containers imported for re-export, durability is determined by the container's functional strength and suitability for the intended export use, and not by any requirement of repeated use alone.

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