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    <description>Exemption is granted for specified imported inputs used in manufacture of listed finished goods: List A goods receive full concessional relief and List B goods receive a reduced ad valorem concession, applicable only to that portion of customs duty under the First Schedule exceeding the concession rate; concessional importation requires compliance with the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, and is subject to the notification&#039;s conditions, schedule and subsequent amendments.</description>
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