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    <description>Exemption from the whole of the auxiliary duty under section 43(1) of the Finance Act is granted for specified imported goods listed by tariff chapter in the annexed Table. The Table covers foodstuffs (pulses, grains, salt), petroleum and mineral oils (motor spirit, kerosene, aviation turbine fuel, high speed diesel, diesel oil, furnace oil, lubricating oil), fertilizers, educational film materials, PVC resins, raw hides and skins, printed matter and specimens, cotton raw, certain pearls and rough gemstones and diamonds, current coin and other Chapter 99 goods. Detailed technical definitions for fuels and oils are provided.</description>
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