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    <title>Exemption from Auxiliary Duty of Customs in Excess of 40% ad valorem on some Specified Goods</title>
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    <description>Exemption from auxiliary duty of customs is granted for specified imported goods where the auxiliary duty leviable under the Finance Act exceeds a capped rate; the Central Government exempts the portion in excess of forty percent of the value of the goods as determined under customs valuation rules, applying to goods specified by chapter and heading in the First Schedule to the Customs Tariff Act when imported.</description>
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      <description>Exemption from auxiliary duty of customs is granted for specified imported goods where the auxiliary duty leviable under the Finance Act exceeds a capped rate; the Central Government exempts the portion in excess of forty percent of the value of the goods as determined under customs valuation rules, applying to goods specified by chapter and heading in the First Schedule to the Customs Tariff Act when imported.</description>
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