https://www.taxtmi.com/forum/issue?id=111063 Empty chemical barrels used as returnable packing for procured admixtures and invoiced only as chemical (with no separate value for barrels) are not dutiable on removal from an SEZ provided the exporter/contractor demonstrates the barrels are returned without consideration; documentary proof of returnable packing and absence of separate valuation is required to establish the excise exemption. en-us Tue, 25 Oct 2016 14:10:00 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111063 Empty chemical barrels used as returnable packing for procured admixtures and invoiced only as chemical (with no separate value for barrels) are not dutiable on removal from an SEZ provided the exporter/contractor demonstrates the barrels are returned without consideration; documentary proof of returnable packing and absence of separate valuation is required to establish the excise exemption. Discussion-Forum Indian Laws Tue, 25 Oct 2016 14:10:00 +0530 https://www.taxtmi.com/forum/issue?id=111063