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    <title>Partial exemption from auxiliary duty of customs in excess of 5% ad valorem on specified goods</title>
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    <description>The Central Government exempts the goods specified in the annexed table from that portion of auxiliary customs duty which exceeds the amount calculated at the rate of 5% ad valorem of value as determined under section 14 of the Customs Act, when imported into India. The exemption covers listed Chapters of the First Schedule to the Customs Tariff Act, is subject to a proviso excluding goods for which an importer claims an alternative exemption under a separate notification, and includes a definition excluding low flash point hydrocarbon oils from &quot;lubricating oil.&quot;</description>
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      <description>The Central Government exempts the goods specified in the annexed table from that portion of auxiliary customs duty which exceeds the amount calculated at the rate of 5% ad valorem of value as determined under section 14 of the Customs Act, when imported into India. The exemption covers listed Chapters of the First Schedule to the Customs Tariff Act, is subject to a proviso excluding goods for which an importer claims an alternative exemption under a separate notification, and includes a definition excluding low flash point hydrocarbon oils from &quot;lubricating oil.&quot;</description>
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      <pubDate>Thu, 14 May 1992 00:00:00 +0530</pubDate>
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