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Eligibility of reusable plastic containers for duty free import under notification No.104/94-Cus. - Reg
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....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, electric motors can be allowed the benefit of duty free import under notification No.104/94-Cus., dated 16.03.94 which grants....
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....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 motors can also be cleared duty free under the said notification subject to fulfillment of conditions stipulated therein. However, unlike the case of marine containers which ....