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Customs - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

100% EOU - Empty drums after use of the inputs were sold by the ...


Export Unit Can Sell Used Drums Without Duty in Domestic Market Under Notification 4(c) Provisions.

April 20, 2018

Case Laws     Customs     AT

100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing material of a kind of unsuitable for repeated use which then should be allowed to be cleared without payment of any duty, as per provisions of 4(c) of the same notification. - AT

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