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    <description>Prescribes excise duty classifications and rates for specified goods by tariff item, description, unit and rate, applying the interpretive rules and Notes of the First Schedule to the Central Excise Tariff Act, 1985. It details unit-based and ad valorem duties for tobacco products, petroleum oils, polyester yarns, motor vehicles (by type, engine capacity and special features), motorcycles and related vehicle categories, specifying precise duty formulas tied to tariff classification.</description>
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