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Packaging materials imported for packaging of food articles - 24/95 - Customs -TariffExtract Packaging materials imported for packaging of food articles Notification No. 24/95-Cus. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under Chapter 39 or 48 or 73 when imported into India for use in processing/packing of food articles from so much of that portion of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 25 per cent ad valorem . S.No. Description of goods (1) (2) 1. Aseptic packaging materials and bags of heading No. 39.20, 39.21 or 39.23 2. Aseptic packaging materials of sub-heading No. 4811.29. 3. Plastic lined steel drums (other than of stainless steel) with lids, in pre-flat conditions of heading No. 73.09 or 73.10
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