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of <h1>Finance Bill 2013 amends Customs Act section 144, removing duty on goods used as samples, regardless of amount.</h1> Clause 71 of the Finance Bill, 2013, amends section 144 of the Customs Act by removing the phrase 'if such duty amounts to five rupees or more' from sub-section (3). This amendment eliminates the duty liability on goods consumed as samples during testing or examination, regardless of the duty amount.
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