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    <title>Exemption to goods imported through postal parcels and letters on which total duty payable is not more than hundred rupees</title>
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    <description>Exemption applied to goods imported through postal parcels, packets and letters within the First Schedule to the Customs Tariff Act, 1975, where the total duty payable did not exceed one hundred rupees; such goods were exempted from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to a later rescission by a subsequent notification.</description>
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      <description>Exemption applied to goods imported through postal parcels, packets and letters within the First Schedule to the Customs Tariff Act, 1975, where the total duty payable did not exceed one hundred rupees; such goods were exempted from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to a later rescission by a subsequent notification.</description>
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