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    <description>Amendment increases the percentage threshold in exemptions for materials imported under advance licence with actual user condition or licences issued after 1 4 1997 by substituting the prior five percent figure with a higher figure in the Explanation to clause (iv)(b) of Notification No. 30/97-Cus. and in the Explanation to clause (ii)(b) of Notification No. 31/97-Cus., effected under the Customs Act authority.</description>
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