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    <title>Exemption from basic duty on cubic boron nitride</title>
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    <description>Exemption under sub-section (1) of section 25 of the Customs Act, 1962 reduces the basic customs duty on imports of cubic boron nitride (Chapter 28) used in manufacture of grinding wheels and cutting tools by exempting that portion of duty which exceeds 40 per cent ad valorem, thereby providing a use-based concession for specified manufacturing inputs.</description>
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