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    <title>Exemption to polyester tops and tows falling under Sub-heading no. 5501.20 cleared during 1-3-1988 to 17-4-1988</title>
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    <description>An exemption was directed for polyester tops and tows under sub heading No. 5501.20 cleared during the specified period, because a generally prevalent practice resulted in duty being levied at a lower rate than technically applicable; accordingly, the Central Government directed that the portion of excise duty which, but for that practice, would have been payable shall not be required to be paid in respect of those short levied clearances.</description>
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      <description>An exemption was directed for polyester tops and tows under sub heading No. 5501.20 cleared during the specified period, because a generally prevalent practice resulted in duty being levied at a lower rate than technically applicable; accordingly, the Central Government directed that the portion of excise duty which, but for that practice, would have been payable shall not be required to be paid in respect of those short levied clearances.</description>
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