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    <title>Seeks to prescribe the effective rate of special additional duty of excise on motor spirit and high speed diesel.</title>
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    <description>Prescribes the effective rate of special additional duty of excise on motor spirit and high speed diesel by exempting the portion of the duty in excess of specified effective amounts for goods within the First Schedule to the Central Excise Tariff Act, applying the exemption as necessary in the public interest.</description>
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