Customs exemption for packaging materials permits reduced duty on imports used in food packing where excess ad valorem duty applies. The Central Government exempts specified packaging materials imported for use in processing or packing food articles from customs duty in excess of the amount calculated at the rate of 25 per cent ad valorem. The exemption applies to goods under Chapter 39, Chapter 48 or Chapter 73 when imported for that purpose and specifically covers aseptic packaging materials and bags of headings 39.20, 39.21, 39.23; aseptic packaging of sub-heading 4811.29; and plastic lined steel drums (other than stainless steel) with lids in pre-flat condition of headings 73.09 or 73.10.
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.
Customs exemption for packaging materials permits reduced duty on imports used in food packing where excess ad valorem duty applies.
The Central Government exempts specified packaging materials imported for use in processing or packing food articles from customs duty in excess of the amount calculated at the rate of 25 per cent ad valorem. The exemption applies to goods under Chapter 39, Chapter 48 or Chapter 73 when imported for that purpose and specifically covers aseptic packaging materials and bags of headings 39.20, 39.21, 39.23; aseptic packaging of sub-heading 4811.29; and plastic lined steel drums (other than stainless steel) with lids in pre-flat condition of headings 73.09 or 73.10.
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