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    <title>FIFTH SCHEDULE</title>
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    <description>Amendment to the First Schedule of the Central Excise Tariff Act, 1985 substitutes specified column (4) entries for named tariff items and headings across Chapters 24, 25, 54, 56, 85 and 88, replacing prior entries with stated specific-duty or percentage-rate entries to alter the applicable excise duty basis for those tariff items.</description>
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