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<h1>Customs exemption for specified man-made fibres limits payable duty to prescribed ad valorem rates on importation.</h1> The Central Government exempts specified man-made fibres and filament yarns imported into India from customs duty in excess of amounts computed at the reduced ad valorem rates set out in the Table; the Table caps payable duty by specifying percentages for each listed tariff heading, including reduced rates for viscose filament yarn, viscose tow and viscose staple fibre, and standard capped rates for other goods under the stated headings.