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    <title>Effective rate for goods falling under Heading No. 98.03 imported through a registered courier service</title>
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    <description>Goods under Heading No. 98.03 imported through a registered courier service are exempt from customs duty to the extent that duty exceeds the amount calculated at the rate of 100% ad valorem, provided the value of the goods in a consignment imported on behalf of a consignee does not exceed Rs. 10,000 at a time. The exemption does not apply to fire arms and ammunitions, alcoholic beverages, tobacco products, or ball or roller bearings. &quot;Registered courier service&quot; means a courier registered with the Collector of Customs at the port of importation.</description>
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      <description>Goods under Heading No. 98.03 imported through a registered courier service are exempt from customs duty to the extent that duty exceeds the amount calculated at the rate of 100% ad valorem, provided the value of the goods in a consignment imported on behalf of a consignee does not exceed Rs. 10,000 at a time. The exemption does not apply to fire arms and ammunitions, alcoholic beverages, tobacco products, or ball or roller bearings. &quot;Registered courier service&quot; means a courier registered with the Collector of Customs at the port of importation.</description>
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