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    <description>Video cassettes and video tapes of a predominantly educational character within Chapter 85 are exempt from customs duty on import provided a prescribed certificate-issued by the Central Board of Film Certification or, as applicable, the Director of the Television Centre, All India Radio-confirms the tapes&#039; educational character; the certificate must record delivery, seal examination, identification against Customs particulars and include particulars of the tapes, producer, length and importer.</description>
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