Availment of exemption on temporary import of durable Containers - CBEC's Customs Manual 2023 - Customs

..... 7. Availment of exemption on temporary import of durable Containers 7.1 Notification No.104/94-Cus.,dated 16.03.1994 (as amended) grants exemption to import of containers of durable nature, from the whole of the duty of customs and the whole of the integrated tax leviable. The exemption is subject to the condition that such containers are re-exported within 6 months from the date of importation and that the importer executes a bond and furnishes documentary evidence to the satisfaction of the As .....

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Availment of exemption on temporary import of durable Containers - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x