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    <description>Permits specified import declarations to be processed as Manual Bill of Entry where EDI processing is impracticable, listing categories such as high unit value items, ad hoc exemption orders, dual named importers (lessor and lessee), non amendable licence linked entries, self flying aircraft without air waybills, gold bars claiming specified notifications, footwear with RSP below Rs. 250 or above Rs. 750, and other EDI/ICES failures; residual cases require System Manager approval after AO (EDI Section) consultation with the relevant technology agency.</description>
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