Assertion (A): Indent maybe open or closed. Open indent does not specify the price and other details of the goods. Closed indent specifies the brand, price, number, packing, shipping mode, insurance, etc.
Reason (R): This is required as a part of export procedures.

A. Both (A) and (R) are correct

B. Both (A) and (R) are incorrect

C. (A) is correct, but (R) is incorrect

D. (R) is correct, but (A) is incorrect

Answer: Option C