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    <title>Exemption to goods when imported into India by or along with a unit of the Army, the Navy, the Air Force or the Central Paramilitary Forces on the occasion of its return to India after a tour of service abroad, from basic customs duty (BCD), CVD and SAD subject to the specified conditions</title>
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    <description>Exemption from customs duty and the integrated tax is allowed for goods imported by or along with Army, Navy, Air Force or Central Paramilitary Forces units returning after service abroad, provided the Assistant or Deputy Commissioner of Customs is satisfied that the goods were exported by or with the unit on departure; the notification is issued under section 25(1) of the Customs Act and supersedes the earlier notification on the subject.</description>
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      <description>Exemption from customs duty and the integrated tax is allowed for goods imported by or along with Army, Navy, Air Force or Central Paramilitary Forces units returning after service abroad, provided the Assistant or Deputy Commissioner of Customs is satisfied that the goods were exported by or with the unit on departure; the notification is issued under section 25(1) of the Customs Act and supersedes the earlier notification on the subject.</description>
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