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    <description>Customs duty exemption is granted to specified capital goods imported for use in the manufacture of listed electronic and industrial finished goods, subject to the actual user procedure under the concessional rate rules. The Table links particular machinery, plant and testing equipment to products such as PCBs, crystals, capacitors, ferrites, mobile handset components, optical fibre cables and lithium ion cells. The exemption is product-specific and applies only where the imported goods are used in the manufacture of the corresponding finished goods.</description>
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