In respect of export products for which standardised norm do not provide packing material as an import input or in cases where additional packing material as an import input other than those given in Standard Input-Output norms are required, or in cases where norms have not been standardised as yet and the licences are granted on ad-hoc/individual basis by competent authority, the import of packing material as an input may he allowed in the following manner
 

  l.  a. Packing material in finished form                           On "Net +1% wastage"

      b. Raw materials to be used for the manu-                      On "Net +5% wastage"
         facture of packing material

         However, GP/CRCA in the shape of Sheets/Strips and Coils maybe allowed on "Net plus 
10% wastage"

2. The exporter shall account for the net content of the packing material minus the wastage allowed in the exports made
    
3. The packing material with wastage indicated above will he allowed within the over all CIF value of the licence.
    
4. Wherever packing materials allowed for import is in the nature of Polymer, only the relevant grade required for the export product, i.e., moulded grade or film grade or blowing grade, tape grade as per the declaration of the applicant, will be permitted