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    <title>Exempts specified goods from customs duty for sale in Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura) border haats at Indo-Bangladesh border.</title>
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    <description>Exempts specified locally produced goods imported from Bangladesh through designated land customs stations for sale in specified border haats from customs duty, Agriculture Infrastructure and Development Cess and integrated tax, provided the importer satisfies the Assistant/Deputy Commissioner of Customs that the goods were locally produced in Bangladesh and brought by land to the relevant land customs station for sale in the corresponding border haat; excludes tobacco products and alcohol and is subject to a per-person, per-day value ceiling.</description>
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