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    <title>Exempts the specified goods from duty of customs leviable</title>
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    <description>The Central Government exempts specified imports from any customs duty in excess of the capped rate listed in the Table; the column (3) figure is the ad valorem cap. For many tariff entries the Table also prescribes specific per-unit or per-area minimum duties (per kg, per sq. metre or per piece) which apply where they are higher than the ad valorem amount, thus setting either an ad valorem ceiling or a unit-based floor for assessment.</description>
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