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    <title>Effective rate for specified goods falling under Chapter 90</title>
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    <description>The Central Government exempts specified goods under Chapter and sub-headings of the Customs Tariff First Schedule listed in the annexed Table from customs duty to the extent that duty exceeds an amount calculated at an effective ad valorem rate of 40% ad valorem on import into India, subject to exclusions for parts containing semiconductor devices or parts interchangeable with motor vehicle parts and with descriptive limits for listed Chapter 90 items including instruments and certain printing-industry equipment.</description>
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