Amendment of section 25

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..... (2), the following sub-section and Explanation shall be inserted, namely:- '(3) An exemption under sub-section (1) or sub-section (2) in respect of any goods from any part of the duty of custom .....

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..... ffect subject to the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty. Explanation.-- "Form or method", in relation to a rate of duty .....

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