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of <h1>Damaged Food Imports for Aid Eligible for General Exemption Notification No.148/94-Cus with State Govt Certification</h1> Damaged food consignments imported under international aid programs, deemed unfit for human consumption but suitable for animal feed, qualify for the benefits of General Exemption Notification No.148/94-Cus. This applies regardless of whether the damage occurred before or after customs clearance. Disposal under this exemption requires a certificate from the relevant State government confirming the conversion of such goods into animal feed.
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