https://www.taxtmi.com/caselaws?id=117358 Laminated paper bags imported for packing chemicals for export were held capable of repeated use, so they qualified for exemption under the relevant customs notification. The Tribunal applied earlier reasoning on similar four-ply printed paper tea sacks with aluminium inner foil, treating that prior notification as pari materia with the notification in question. On that basis, the imported goods were regarded as durable containers entitled to the exemption, and the Revenue's challenge failed. en-us Tue, 03 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 11:23:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117358 Laminated paper bags imported for packing chemicals for export were held capable of repeated use, so they qualified for exemption under the relevant customs notification. The Tribunal applied earlier reasoning on similar four-ply printed paper tea sacks with aluminium inner foil, treating that prior notification as pari materia with the notification in question. On that basis, the imported goods were regarded as durable containers entitled to the exemption, and the Revenue's challenge failed. Case-Laws Customs Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117358