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    <title>Effective rates of duty on goods falling under Chapter 15</title>
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    <description>The Central Government exempts specified imported goods under Chapter 15 from customs duty to the extent that duty exceeds the amount calculated at the ad valorem rate specified in column (4) of the Table annexed; the exemption caps the duty payable for each First Schedule tariff sub heading at the effective ad valorem rate shown and distinguishes classifications (for example, rapeseed oil versus other goods) where different rates apply.</description>
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