https://www.taxtmi.com/caselaws?id=84183 Durable-container exemption for imported kraft paper tea sacks depends on functional strength and suitability for their intended export use, not on repeated reuse or metallic composition. Notification No. 97/79 required containers to be durable and re-exported within six months. Four-ply paper sacks with an inner aluminium foil coating were considered sufficiently strong to withstand sea transport and pack tea for export without additional packaging. The exemption therefore applied where the sacks met the durability requirement and were re-exported within the prescribed period. en-us Mon, 08 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84183 Durable-container exemption for imported kraft paper tea sacks depends on functional strength and suitability for their intended export use, not on repeated reuse or metallic composition. Notification No. 97/79 required containers to be durable and re-exported within six months. Four-ply paper sacks with an inner aluminium foil coating were considered sufficiently strong to withstand sea transport and pack tea for export without additional packaging. The exemption therefore applied where the sacks met the durability requirement and were re-exported within the prescribed period. Case-Laws Customs Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84183