Customs:
No need of separate packing list in case commercial invoice cum packing list contains following details in addition to details in commercial invoice:
1) Descripttion of goods;
2) Marks & Numbers;
3) Quantity;
4) Gross Weight;
5) Net Weight;
6) Number of Packages;
7)Types of Packages (such as pallet, box, crates, drums etc.).
Source: CBEC Circular no. 01/2015 dated 12th Jan'15
https://www.cbec.gov.in/customs/cs-circulars/cs-circ15/circ01-2015cs.htm
CAclubindia
