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    <title>Effective standard and preferential rates for specified imported goods falling under Chapters 1 to 98.</title>
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    <description>The Central Government exempts imported goods listed by chapter, heading or sub heading in the annexed Table from any portion of customs duty that exceeds the capped amount specified for that tariff line: the amount calculated at the listed standard rate where the standard rate is leviable, or the amount calculated at the listed preferential rate where the preferential rate is leviable. Caps are primarily ad valorem percentages, with some entries using lower alternative specific per kilogram ceilings or combined formulations.</description>
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