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| | | "Actual User (Non-Industrial)" means a person who utilises the imported goods for his own use in
| | | | | (i) | any commercial establishment carrying on any business, trade or profession; or
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| | | | | | (ii) | any laboratory, Scientific or Research and Development (R&D) institution, university or other educational institution or hospital; or
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| | | | | | (iii) | any service industry.
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