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    <title>Exemption to goods imported against a Duty Free Credit entitlement Certificate issued to Service Providers</title>
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    <description>Exemption applies to spares, office equipment and furniture, capital goods, professional equipment and consumables (excluding agricultural and dairy products) imported against a Duty Free Service Entitlement Credit Certificate under paragraph 3.8 of the Export and Import Policy; such goods are exempt from customs duty, additional duty and special additional duty, provided the certificate is produced at clearance with sufficient credit, the certificate and goods are non-transferable, installation/use evidence for capital and related equipment is submitted within six months or extended period, and imports are effected through specified ports, airports, ICDs, LCSs or SEZs.</description>
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