Eligibility of reusable packing containers for duty free import under Notification No. 104/94-Cus. - Regarding

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....or duty free import under Notification No. 104/94-Cus. - Regarding. I am directed to invite your attention to the Board's Circular No. 69/2002-Cus., dated 25-10-2002 [2002 (146) E.L.T. T7] on the above mentioned subject. It was clarified that durable containers such as plastic trays for packaging electric motors can be cleared duty free under notification No. 104/94-Cus., subject to fulfillment o....

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....c identification numbers on the cases. They are defined by their size, shape and dimensions. 3. The matter has been examined and it is further clarified that any type of reusable packaging containers such as cases, boxes cartons, trays, etc., made up of metals or plastics may be cleared duty free under the said notification read with Board's Circular referred to above, subject to fulfillment of c....