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of <h1>Duty-Free Disposal of Non-Reusable Packing Materials in Kandla Zone Clarified Under Condition 7(c.</h1> The circular from the Central Board of Excise & Customs addresses the disposal of packing materials like wooden crates, cardboard boxes, and paper waste into the Domestic Tariff Area without duty payment. It clarifies that duty is applicable only to durable and reusable items, as per condition no. 7 (c) of the Exemption Notification for the Kandla Free Trade Zone. Non-reusable packing materials can be cleared duty-free, provided they are not durable. Collectors are instructed to implement safeguards to prevent misuse of this facility and report the procedure's effectiveness to the Board after six months.
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