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    <title>Exemption to containers of durable nature</title>
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    <description>Containers of durable nature imported under the First Schedule are exempt from the whole of customs duty and integrated tax provided the importer executes a bond to re export the containers within six months, furnishes documentary evidence of re export satisfactory to the Assistant or Deputy Commissioner of Customs, and remains liable to pay duty and tax if the re export obligation is not performed; the Assistant Commissioner may extend the period for sufficient cause and devices affixed at importation are eligible for the same exemption.</description>
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      <description>Containers of durable nature imported under the First Schedule are exempt from the whole of customs duty and integrated tax provided the importer executes a bond to re export the containers within six months, furnishes documentary evidence of re export satisfactory to the Assistant or Deputy Commissioner of Customs, and remains liable to pay duty and tax if the re export obligation is not performed; the Assistant Commissioner may extend the period for sufficient cause and devices affixed at importation are eligible for the same exemption.</description>
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      <pubDate>Wed, 16 Mar 1994 00:00:00 +0530</pubDate>
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