Open plastic retail display packs can qualify for customs exemption when they are not packing material for conveyance.

An open-ended semi-rigid plastic retail display article with printed branding and a hook was treated as a display hanger or printed pack, not as packing material for conveyance. Because it did not enclose the goods on all sides, it lacked the essential character of a true packing material. On that reasoning, it fell within Sl. No. 68 of Notification No. 11/97-Cus. and qualified for exemption. The Revenue's challenge to the relief therefore failed, and the exemption for the imported goods was sustained.

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Issues: Whether the imported plastic article was a packing material falling under the customs tariff, or a display hanger / printed pack qualifying for exemption under Sl. No. 68 of Notification No. 11/97-Cus. dated 1-3-1997.

Analysis: The imported item was examined physically and found to be a semi-rigid plastic sheet with printed branding and a plastic hook for display. It was open on one side and did not provide closure of the article on all sides, so it could not be treated as a packing material for conveyance. Its essential character was that of a display hanger or printed plastic pack used for retail presentation, which brought it within the notified exemption entry.

Conclusion: The exemption applied and the Revenue's challenge to the order granting relief failed.

Final Conclusion: The appeal was rejected and the exemption granted to the imported goods was sustained.

Ratio Decidendi: An open plastic retail display article that does not enclose goods on all sides is not a packing material, and if it answers the description in the exemption entry, it is entitled to the benefit of the notification.

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