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    <title>Effective rates of duty for plastic and plastic materials</title>
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    <description>Amendment substitutes the tariff table entry for polyvinyl chloride compounds, classifying PVC compounds by specific gravity and prescribing differential effective rates of duty: a nil rate for lower specific gravity, an ad valorem rate for higher specific gravity, and a nil entry subject to the condition that no input duty credit has been availed under the relevant rules. The change is effected under rule 8(1) of the Central Excise Rules, 1944.</description>
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