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    <title>Regarding exemption to goods falling under Chapter 31 of First Schedule to the Customs Tariff Act, 1975 (51 of 1975)</title>
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    <description>A central government notification capped additional customs duty on imported fertiliser-class goods by exempting those goods from any portion of additional duty in excess of a minimal ad valorem rate, excluding items clearly not intended as fertilisers; the measure was issued under the executive&#039;s statutory exemption power and was later rescinded by a subsequent notification.</description>
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