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    <title>Exempts goods falling in Chapter 27</title>
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    <description>Exemption limits excise liability for goods in Chapter 27 cleared from Assam Oil Division, Indian Oil Corporation, Digboi, by capping the effective duty to a fixed portion of the tariff duty otherwise leviable under the Central Excise schedules, subject to other notifications issued under the delegated powers of the Central Excise statute and any conditions contained therein.</description>
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