https://www.taxtmi.com/caselaws?id=240626 Imported PVC trays were held not to fall within the exemption for poly film used for shrink wrapping and cling wrapping of artwares, so the claim under Notification No. 21/2002-Cus. failed. The alternative claim under Notification No. 104/94-Cus. for durable containers was treated as requiring factual verification because compliance with the bond condition, re-export within the stipulated period, and identity of the imported and exported goods had not been examined by the lower authorities. The matter was therefore remanded for consideration of that alternative exemption claim, while the original exemption claim remained rejected. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 09 Dec 2013 06:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240626 Imported PVC trays were held not to fall within the exemption for poly film used for shrink wrapping and cling wrapping of artwares, so the claim under Notification No. 21/2002-Cus. failed. The alternative claim under Notification No. 104/94-Cus. for durable containers was treated as requiring factual verification because compliance with the bond condition, re-export within the stipulated period, and identity of the imported and exported goods had not been examined by the lower authorities. The matter was therefore remanded for consideration of that alternative exemption claim, while the original exemption claim remained rejected. Case-Laws Customs Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240626