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Imports of free gifts under Bilateral Agreement

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Full Text of the Document

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....that it has been brought to notice of the Board that, in some cases, Commissioners are insisting on submission of distribution certificates in respect of commodities imported duty free under notification No. 148/94-Cus., Sl. 8. (under a Bilateral Agreement). 2. Notification No. 148/94-Cus. dated 13.07.1994, Sl. 8 exempts from customs duty goods gifted free of cost under a bilateral agreement betw....

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