https://www.taxtmi.com/caselaws?id=93883 An open-ended semi-rigid plastic retail display article with printed branding and a hook was treated as a display hanger or printed pack, not as packing material for conveyance. Because it did not enclose the goods on all sides, it lacked the essential character of a true packing material. On that reasoning, it fell within Sl. No. 68 of Notification No. 11/97-Cus. and qualified for exemption. The Revenue's challenge to the relief therefore failed, and the exemption for the imported goods was sustained. en-us Fri, 09 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93883 An open-ended semi-rigid plastic retail display article with printed branding and a hook was treated as a display hanger or printed pack, not as packing material for conveyance. Because it did not enclose the goods on all sides, it lacked the essential character of a true packing material. On that reasoning, it fell within Sl. No. 68 of Notification No. 11/97-Cus. and qualified for exemption. The Revenue's challenge to the relief therefore failed, and the exemption for the imported goods was sustained. Case-Laws Customs Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93883