Disposal of packing material, namely, wooden crates, cardboard boxes, paper wastes etc. into the Domestic Tariff Area without payment of duty - Customs - F. No. 305/87/85-FTT

Disposal of packing material, namely, wooden crates, cardboard boxes, paper wastes etc. into the Domestic Tariff Area without payment of duty F. No. 305/87/85-FTT Dated 21-2-1986 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs, New Delhi Subject : Disposal of packing material, namely, wooden crates, cardboard boxes, paper wastes etc. into the Domestic Tariff Area without payment of duty. The question regarding the disposal of packing material in which the duty free goods are imported into Free Trade Zones has been under the consideration of the Board for some time past. After examining the scope of condition no. 7 (c) of Exemption Notification relating to Kandla Free Trade Zone No. 77-Cus dated 17.4.1980 (as amended) it is noticed that this condition provides inter alia for levy of duty in respect of unused goods including empty cones, bobbins and containers, if any, suitable for repeated use. There is no duty liability with reference to packing material which is not durable or re-useable. This being so wooden crates, cardboard boxes and waste paper wrappings which are not of a re-useable nature, could be cleared into the Domestic Tariff Area without payment of duty. However, it must be ensured that the packing material which is so permitted to be cleared into the Domestic Tariff Area, is not of re-useable or durable nature. The Collectors may accordingly, permit such packing material to be cleared into the Domestic Tariff Area after devising the necessary safeguards to ensure that the facility is not abused. 2. A report on the working of the procedure may kindly be sent to the Board after six months.