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    <description>The Central Government exempts specified goods under Chapter 90 from so much of excise duty as exceeds the amount calculated at the rate of 5 per cent ad valorem, listing eligible tariff headings and detailed descriptions (including various microscopes, optical and navigational instruments, demonstrational models, analysers and radiation detectors) in an annexed Table pursuant to sub-rule (1) of rule 8 of the Central Excise Rules, 1944.</description>
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