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    <title>Effective rate for jigs, fixtures and moulds</title>
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    <description>The Central Government exempts imports of jigs, fixtures and moulds listed in the First Schedule to the Customs Tariff Act from that part of customs duty specified in the Schedule which is in excess of 25 per cent ad valorem, thereby capping the effective customs liability on those items at a 25 per cent ad valorem rate, under the authority conferred by the Customs Act for public interest exemptions.</description>
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