Exemption to containers of durable nature

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..... 962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts containers which are of durable nature, falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from, - (a) the whole of the duty of customs leviable thereon under the said First Schedule; and (b) the whole of the .....

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..... Explanation. - A device such as tag, tracking device or data logger already affixed on the container at the time of import shall also be eligible for exemption from the duty of customs and the integrated tax as is available to the said container under this notification. ] -------------------- Notes:- 1. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, be .....

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