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    <title>MRP based duty on Computer peripherals</title>
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    <description>MRP-based excise levy is applied to specified computer peripherals where activities such as packing, labelling or other treatment that render goods marketable amount to manufacture under the Central Excise Act; notified goods are chargeable to excise on the declared MRP after prescribed abatement and are also subject to additional customs duty on the same valuation basis.</description>
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