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    <title>Effective rate for goods falling within Chapter 95</title>
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    <description>The Central Government, under section 25(1) of the Customs Act, 1962, exempts imports under Chapter 95 of the First Schedule to the Customs Tariff Act, 1975 from customs duty in excess of the amount calculated at the rate of 50% ad valorem, thereby capping the effective customs liability for those goods.</description>
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