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    <title>Effective rate for Polyurethane foam block [Ch. 39]</title>
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    <description>The notification uses rule 8(1) of the Central Excise Rules, 1944 to exempt polyurethane foam block (sub heading 3909.60) from the portion of excise duty that exceeds the amount computed at a prescribed per kilogram rate, effectively capping the payable duty on that product.</description>
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