Export duty exemptions for listed goods: duty capped at specified rates per the Customs Tariff Table. The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts listed goods from export duty to the extent the duty exceeds the amount calculated at the rate specified in the annexed Table, with the Table assigning Nil or specified percentage rates to particular tariff items and with multiple subsequent amendments noted that modify entries, exclusions and rates.
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Provisions expressly mentioned in the judgment/order text.
Export duty exemptions for listed goods: duty capped at specified rates per the Customs Tariff Table.
The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts listed goods from export duty to the extent the duty exceeds the amount calculated at the rate specified in the annexed Table, with the Table assigning Nil or specified percentage rates to particular tariff items and with multiple subsequent amendments noted that modify entries, exclusions and rates.
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