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    <title>Regarding exemption to Raw cotton from customs duty under Second Schedule</title>
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    <description>The Central Government, under section 25(1) of the Customs Act, 1962, exempts Raw cotton (Heading No. 16, Second Schedule, Customs Tariff Act, 1975) when exported from India from so much of the customs duty leviable as exceeds the amount calculated at a specified per tonne rate, effectively capping the duty payable on exported raw cotton and exempting the excess.</description>
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      <description>The Central Government, under section 25(1) of the Customs Act, 1962, exempts Raw cotton (Heading No. 16, Second Schedule, Customs Tariff Act, 1975) when exported from India from so much of the customs duty leviable as exceeds the amount calculated at a specified per tonne rate, effectively capping the duty payable on exported raw cotton and exempting the excess.</description>
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