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of <h1>Central Government Can Exempt Goods from Customs Act Chapters IVA and IVB Under Section 11N for Public Interest.</h1> Section 11N of the Customs Act, 1962 grants the Central Government the authority to exempt goods from the provisions of Chapters IVA and IVB if deemed necessary in the public interest. This exemption can be applied generally, either unconditionally or with specified conditions, through a notification in the Official Gazette. This statutory power allows flexibility in the application of customs regulations to accommodate public interest considerations.
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