Duty-paid packing material permitted into export warehouses with permission, subject to recordkeeping and prohibition on rebate claims. Duty-paid packing material may be permitted into export warehouses to facilitate packing for export when procurement procedures are impractical, provided the exporter obtains written permission from the jurisdictional Assistant/Deputy Commissioner for time-limited periods, maintains proper accounts of such materials, and does not claim any export benefit, rebate, or duty drawback on the duties already paid for that packing material.
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.
Duty-paid packing material permitted into export warehouses with permission, subject to recordkeeping and prohibition on rebate claims.
Duty-paid packing material may be permitted into export warehouses to facilitate packing for export when procurement procedures are impractical, provided the exporter obtains written permission from the jurisdictional Assistant/Deputy Commissioner for time-limited periods, maintains proper accounts of such materials, and does not claim any export benefit, rebate, or duty drawback on the duties already paid for that packing material.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
