Exemption for buyer supplied durable packing removes excise on packing cost for specified goods when returnable to buyer. Exempts from excise duty the portion of duty equivalent to the cost of durable packing supplied by the buyer and returnable to the buyer for specified excisable goods listed in the Table, provided the packing is durable and buyer supplied and the goods fall under the relevant Chapter, Heading or sub heading of the Central Excise Tariff.