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Laden/unladen IBCs imported into India are eligible to avail exemption
Case Law Details
- Case Name
- In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai)
Temporary import/re-export of Intermediate Bulk Containers (IBCs) as reusable packing containers and its eligibility to avail duty exemption
(a) the laden/ unladen IBCs imported into India are eligible to avail the exemption under the Notification No. 104/94-Cus., dated 16.03.1994;
(b) There is no requirement to declare any unique identification number of the IBCs in the import/ export documentation.
(c) Re-export bond given at the time of import can be cancelled on the basis of dimension, shape, weight, colour, numerical coun...
