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

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..... ntainers 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, electric motors can be allowed the benefit of duty free import under n .....

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..... 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 motors can also be cleared duty free under the said notification subject to fulfillment of conditions stipul .....

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..... e 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 of examination at his expense and get it attested from the Customs. The consignment may be examined at random for the above an .....

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