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I am directed to refer to Board”s Circular No. 90/98-Cus.IV dated the 8th December, 1998 on the above mentioned subject and to say that doubts have been raised regarding percentage of examination as prescribed in Para 7 of the Circular and applicability of Scheme to FOUs as provided in Para 9 of the said Circular. The issue have been examined by Board and it has been decided to make