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    <description>Notification 38/99 amends earlier concessional excise notifications so customs duties for computing excise on DTA clearances are to be read as duties leviable under the Customs Act or any other law; however, excise payable remains subject to the proviso ceiling in section 3(1) of the Central Excise Act, and the excise charged is the minimum of the aggregated customs-derived rate and that statutory ceiling.</description>
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