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    <title>Exemption to articles re-imported by Armed Forces returning from service abroad</title>
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    <description>The Central Government exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, Navy or Air Force on return from service abroad from the whole of the duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, provided such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or alongwith the unit on departure.</description>
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      <description>The Central Government exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, Navy or Air Force on return from service abroad from the whole of the duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, provided such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or alongwith the unit on departure.</description>
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