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    <description>Exemption from customs and additional customs duty applies to machinery, equipment, instruments, components, spares, tools, accessories, computer software, raw materials and consumables imported for the Light Combat Aircraft Programme by specified Authorised Work Centres, subject to production at importation of a certified list by the Senior Manager, Aeronautical Development Agency (confirming requirement, non-availability in India and exclusive use) and certification by a Ministry of Defence officer not below Deputy Secretary authorising the import.</description>
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