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    <title>Component parts other than primary cells etc. for the manufacture of hearing aids</title>
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    <description>Importers receiving component parts for manufacture of hearing aids must undertake that the parts will be used for that purpose, maintain accounts of parts received and consumed in the place of manufacture as specified by the Assistant Collector of Customs, produce a manufacturer certified extract of such accounts within the prescribed period or allowed extension, and pay on demand the difference between duty leviable absent the exemption and duty already paid if they fail to comply.</description>
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