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    <title>Merger of Commercial Invoice and Packing list.</title>
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    <description>The Central Board of Excise and Customs permits submission of a single Commercial invoice cum Packing list containing essential packing particulars-description of goods, marks and numbers, quantity, gross and net weight, number and types of packages-and such a merged document will suffice for customs purposes. Importers/exporters may nonetheless provide a separate packing list if desired, and any implementation difficulties are to be notified to the Deputy Commissioner.</description>
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      <description>The Central Board of Excise and Customs permits submission of a single Commercial invoice cum Packing list containing essential packing particulars-description of goods, marks and numbers, quantity, gross and net weight, number and types of packages-and such a merged document will suffice for customs purposes. Importers/exporters may nonetheless provide a separate packing list if desired, and any implementation difficulties are to be notified to the Deputy Commissioner.</description>
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