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    <title>Concessional rate on foam rubber lubricating pads for use by Indian Railways</title>
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    <description>The Central Government, exercising its statutory exemption power under the Central Excises regime, exempts foam rubber lubricating pads under sub heading 4016.11 supplied to Indian Railways from any excise duty exceeding the amount calculated at a concessional ad valorem rate, the concession being granted in the public interest and contingent on the goods&#039; tariff classification and intended use by Indian Railways.</description>
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