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    <title>Guidelines for considering request for exemption from payment of Customs Duty under Section 25(2) of Customs Act, 1962.</title>
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    <description>Guidelines set conditions and procedures for ad-hoc customs duty exemptions under Section 25(2), excluding routine government imports except grant-funded cases with Secretary-level approval, permitting exemptions recommended by the Ministry of External Affairs or Ministry of Culture, and allowing case-by-case medical and disaster relief exemptions. Applicants must submit specified documentation (goods particulars, invoices, audited financials, donor certificates, undertakings and Annex certificates) and comply with non-commercial use conditions; Customs and Central Excise commissioners coordinate verification, reporting and enforcement within prescribed timelines.</description>
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    <pubDate>Tue, 19 Aug 2014 00:00:00 +0530</pubDate>
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