| Date: |
20-04-1998
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| Notification No: |
Customs Circular No 26/1998
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding import of tabs to be used on hangers for export purposes
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Regarding import of tabs to be used on hangers for export purposes
Circular
No. 26dated
20th April 1998
Hangers have been allowed to be imported duty free
by bona fide importers under Sl. No. 68 of Notification No. 11/97-Cus. It has
been brought to the notice of Board that size tabs like M/ L/ S, which are fixed
on hangers for easy identification of different sizes/ styles, are being
imported. Such size tabs are to be exported along with hangers in case of export
of readymade garments in hanger pack shipments. Doubts have been raised as
to whether the size tabs are covered under the above exemption notification or
not.
The matter was examined by Board and it has been
observed that the size tabs are in the nature of labels to be fixed on the
hangers, which are permitted under the same notification. Accordingly the size
tabs to be used with the hangers to show the sizes of garments may be allowed
free of duty under the said notification.
The difficulty, if any, in implementation of this
circular may kindly be brought to the notice of the Board.
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