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    <title>Exemption to goods imported by Indian Red Cross Society</title>
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    <description>Goods within the First Schedule to the Customs Tariff Act, 1975 imported by the Indian Red Cross Society are exempt from both customs duty and the additional duty under section 3, provided a certificate from the Secretary General is produced to the Assistant Collector of Customs stating the goods are required for relief to distressed persons.</description>
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