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    <title>Outward processing of goods</title>
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    <description>Section 25B permits the Central Government, by notification and in public interest, to exempt specified goods re-imported after export for repair, further processing or manufacture from the whole or part of customs duty. The exemption is subject to conditions including re-import within one year of the export clearance order, identification of the exported goods in the re-imported goods, and any other conditions specified in the notification. The provision addresses outward processing of goods and customs duty treatment on re-import.</description>
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      <description>Section 25B permits the Central Government, by notification and in public interest, to exempt specified goods re-imported after export for repair, further processing or manufacture from the whole or part of customs duty. The exemption is subject to conditions including re-import within one year of the export clearance order, identification of the exported goods in the re-imported goods, and any other conditions specified in the notification. The provision addresses outward processing of goods and customs duty treatment on re-import.</description>
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