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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Flexi Tank Containers - Benefit of exemption on import - durable ...


Flexi Tank Containers Eligible for Import Exemption Despite Limited Use; Not Disqualified as Durable Goods u/r.

September 23, 2020

Case Laws     Customs     AT

Flexi Tank Containers - Benefit of exemption on import - durable goods or not - entire emphasis of the Revenue is that the subject Flexi Tank Containers are not repeatedly used - Only because the containers do not have repeated use, the containers which are otherwise durable benefit of notification cannot be denied - AT

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