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    <description>For goods not likely to deteriorate, extensions of the period specified in clause (a) or (b) may, on sufficient cause being shown, be granted: for goods intended for use in a hundred percent export oriented undertaking by the Commissioner of Customs for such period as he may deem fit; and in other cases by the Commissioner of Customs for a limited period and by the Chief Commissioner of Customs for any further period as he may deem fit.</description>
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      <description>For goods not likely to deteriorate, extensions of the period specified in clause (a) or (b) may, on sufficient cause being shown, be granted: for goods intended for use in a hundred percent export oriented undertaking by the Commissioner of Customs for such period as he may deem fit; and in other cases by the Commissioner of Customs for a limited period and by the Chief Commissioner of Customs for any further period as he may deem fit.</description>
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