https://www.taxtmi.com/caselaws?id=341708 Imported packing materials for export of perishable goods were treated as containers of durable nature for exemption under Notification No. 104/94-CUS. The expression "durable nature" was interpreted in the context of the intended use, and not as requiring repeated reuse; disposable character alone did not defeat durability where the goods were packed to overseas purchasers' specifications and reuse after export was impractical. The narrower departmental interpretation was rejected as unsupported by the record, and denial of the exemption was held unjustified. en-us Mon, 20 Mar 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341708 Imported packing materials for export of perishable goods were treated as containers of durable nature for exemption under Notification No. 104/94-CUS. The expression "durable nature" was interpreted in the context of the intended use, and not as requiring repeated reuse; disposable character alone did not defeat durability where the goods were packed to overseas purchasers' specifications and reuse after export was impractical. The narrower departmental interpretation was rejected as unsupported by the record, and denial of the exemption was held unjustified. Case-Laws Customs Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341708