Availment of exemption on temporary import of durable Containers

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Full Text of the Document

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.... the integrated tax leviable. The exemption is subject to the condition that such containers are reexported within 6 months from the date of importation and that the importer executes a bond and furnishes documentary evidence to the satisfaction of the Assistant Commissioner/Deputy Commissioner to safeguard the duty in the event of non-compliance. 7.2 `Durable containers` covers within its ambit ....