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    <description>Amendment adds tariff entry 38CC exempting raw sugar (chapter 1701) from basic and additional duty when imported by a bulk consumer and adjusts the operative date. It inserts Annexure condition 5C requiring a Chartered Accountant&#039;s certificate at import time certifying bulk consumer status, defines bulk consumer by monthly consumption exceeding ten quintals as raw material for production or non-sale use, and requires the certificate to be based on the previous twelve months&#039; consumption.</description>
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