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    <title>Live animal [Chapter 1]</title>
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    <description>The Central Government exempts all goods in Chapter 1 (live animals) of the First Schedule to the Customs Tariff Act from that portion of customs duty which exceeds a specified ad valorem rate, using its power to grant exemptions in the public interest under the Customs Act and thereby capping the effective customs liability on imports of live animals.</description>
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