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    <title>APPENDIX -C (See rule 5)</title>
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    <description>Duty free allowances grant exemptions for used household articles and professional equipment to returning Indian passengers, with aggregate value limits that increase with longer periods of residence abroad; items must have been in possession and use abroad for a minimum period and must not be listed in prescribed annexures, and a long term return concession is conditioned on a minimum continuous foreign service and non recurrence within a specified prior period.</description>
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      <description>Duty free allowances grant exemptions for used household articles and professional equipment to returning Indian passengers, with aggregate value limits that increase with longer periods of residence abroad; items must have been in possession and use abroad for a minimum period and must not be listed in prescribed annexures, and a long term return concession is conditioned on a minimum continuous foreign service and non recurrence within a specified prior period.</description>
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