Customs exemption for reagent impregnated diagnostic paper allows reduced duty where specified size conditions are met. The Central Government exempted imported paper under sub heading 3822.00 impregnated or coated with diagnostic or laboratory reagents from customs duty in excess of the amount calculated at a 20% ad valorem rate, limited to paper in strips or rolls wider than 15 cm or rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm unfolded.