I am directed to invite your attention to above subject and to say that field formations have represented about the varying practices followed in sealing of containers for export cargo. It is noticed that some Commissionerates use lead seals while few also use lac/wax seals. Board had issued Circular No.80/1995 dated 6.7.1995 prescribing the use of ‘One Time Bottle Seal’ in order to safeguard against tampering of sealing. This was reiterated in Circular No.43/1997-Cus, dated 22.9.1997.