Exemption for tags and labels imported for export packaging: duty waived subject to bond and proof of export. The notification exempts from customs duty tags, labels and printed bags imported for fixing on export articles or for packaging those articles, provided the importer executes a bond to pay duty on goods not proved to have been used for those purposes and proves export within six months or any extended period permitted by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
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.
Exemption for tags and labels imported for export packaging: duty waived subject to bond and proof of export.
The notification exempts from customs duty tags, labels and printed bags imported for fixing on export articles or for packaging those articles, provided the importer executes a bond to pay duty on goods not proved to have been used for those purposes and proves export within six months or any extended period permitted by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.
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