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of <h1>No Duty on Salt: Section 38 of Finance Act 1978 Exempts Salt from Excise and Customs Tariff.</h1> Section 38 of the Finance Act, 1978, mandates that for the fiscal year starting April 1, 1978, no duty shall be imposed on salt produced within or imported into India under the Central Excise Act or the Customs Tariff Act.
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