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    <title>Prescribes partial exemption from auxiliary duty in excess of 5% on specified goods.</title>
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    <description>Prescribes a partial exemption from auxiliary customs duty on specified imported goods by exempting the portion of auxiliary duty in excess of an amount calculated at a fixed statutory rate of the goods&#039; value. The exemption applies to goods falling within specified chapters of the First Schedule to the Customs Tariff Act and listed in the annexed Table, and includes an explanatory definition narrowing the scope of &quot;lubricating oil.&quot;</description>
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