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    <description>The amendment substitutes the word &quot;Nepal&quot; with &quot;Nepal and Bhutan&quot; in the proviso to item 1, column (3), serial number 1 of the Table in Notification No. 158/95 Customs, thereby extending the customs exemption for goods re imported into India for repair or re conditioning to include Bhutan alongside Nepal without altering other operative conditions.</description>
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