Eligibility of reusable plastic containers for duty free import under notification No.104/94-Cus. - Reg

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....of reusable plastic containers for duty free import under notification No.104/94-Cus. - Reg.             I am directed to invite your attention to the above mentioned subject and to say that a representation has been received in Board's office, seeking clarification as to whether reusable plastic trays imported for packing export goods viz, elec....

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....d appear that any goods (containers) used for packaging or transporting other goods, and capable of being used several times, would fall in the category of `containers of durable nature'. It is not necessary that the `container' must be enclosed from all sides or capable of being locked or sealed. Accordingly, it is clarified that durable containers such as plastic trays for packaging electric mot....

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....        The importer may be asked to declare the following at the time of import, apart from colour of the tray, (i) dimensions of each type of the plastic trays (ii) weight of each type of the trays (iii) Particular identification number engraved on the trays. The importer may also be asked to get the consignment photographed, if required at the time....