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of <h1>Capital goods imported under Import and Export Policy 1990-93 exempt from certain duties per Customs Tariff Act, 1975, Section 3.</h1> The Central Government issued a notification exempting capital goods imported under paragraph 197 of the Import and Export Policy 1990-93 from certain customs duties. The exemption applies to duties exceeding 25% ad valorem and the entire additional duty under section 3 of the Customs Tariff Act, 1975. Importers must provide a bond and bank guarantee for the full duty amount and declare compliance with paragraph 197 conditions. Extensions for export obligations are possible, with a final deadline of March 31, 2004, for those affected by the 2001 Gujarat earthquake. This notification supersedes any prior legal judgments or orders.
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