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Section 39
Facilities, Concessions and Discounts related to sick industry
(1) Regardless of what is written in the prevailing law, the Government of Nepal shall grant full or partial exemption from duties, charges or taxes on machinery tools or equipment imported by the industries identified as sick industries according to Section 37 or classified according to Section 38 for the expansion, restructuring or diversification of such industries. Can give.
(2) In addition to the facilities mentioned in sub-section (1), other additional facilities, concessions and discounts may be provided as specified for the revival, reconstruction and management of such industries.