Notification No. 104/94-Cus Dated 16-03-94
Exemption on import of containers of durable nature.-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 containers which are
of durable nature, falling within the First Schedule to the Customs Tariff Act,
1975 (51 of 1975), when imported into India, from, -
(a) the whole of the duty of customs leviable thereon under the said First
Schedule; and
(b) the whole of the 1[integrated tax
leviable thereon under sub-section (7) of section 3] OLD[additional duty leviable thereon under section 3 off the
said Customs Tariff Act:]
Provided that the importer, by execution of a bond in such form and for
such sum as may be specified by the Assistant Commissioner of Customs or Deputy
Commissioner of Customs binds himself to re-export the said containers within
six months from the date of their importation and to furnish documentary
evidence thereof to the satisfaction of the said Assistant Commissioner and to
pay the duty leviable thereon in the event of the importer's failure to do so:
Provided further that in any particular case, the aforesaid period of six
months, on sufficient cause being shown, be extended by the said Assistant
Commissioner for such further period, as he may deem fit.
2[Explanation.- A device such as tag, tracking device or data logger already affixed on the container at the time of import shall also be eligible for exemption from the duty of customs and the integrated tax as is available to the said container under this notification]
Refer :-Circular No. 08/2019-Custom dt. 26/02/2019
Refer :-Circular No. 51/2020-Custom dt. 20/11/2020
Refer :- Circular No. 21/2021-Customs Dated 24/09/2021
Refer :- Circular No.
01/2022-Customs Dated 18/01/2022
1. Substituted Vide: Notification No.43/2017-Customs Dated 30/06/2017
2. Inserted Vide: Notification No.14/2023-Customs Dated 28/02/2023