Disposal of packing material: non reusable packing may be cleared into the domestic tariff area without customs duty subject to safeguards. Non reusable packing material used to import duty free goods by export oriented units may be cleared into the Domestic Tariff Area without payment of duty; Collectors may permit clearance of wooden crates, cardboard boxes, gunny bags, waste paper wrappings, PVC bags and similar non durable packing after devising safeguards to ensure the facility is not abused.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disposal of packing material: non reusable packing may be cleared into the domestic tariff area without customs duty subject to safeguards.
Non reusable packing material used to import duty free goods by export oriented units may be cleared into the Domestic Tariff Area without payment of duty; Collectors may permit clearance of wooden crates, cardboard boxes, gunny bags, waste paper wrappings, PVC bags and similar non durable packing after devising safeguards to ensure the facility is not abused.
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