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    <title>Effective rate of duty for goods of specified headings of Chapters 4 to 96</title>
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    <description>Notification exempts specified goods in Chapters 4-96 from excise duty to the extent the duty exceeds the effective rates specified in the annexed Table, issued under section 5A of the Central Excise Act, 1944. The Table assigns Nil, percentage, or specified non ad valorem rates for listed chapter, heading or sub heading entries. The Explanation states that the column (4) rate is ad valorem unless otherwise indicated; where a non ad valorem rate is specified that rate governs.</description>
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