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    <description>A statutory surcharge called National Calamity Contingent Duty is levied as an additional customs duty on specified imported goods listed in the Schedule. The Schedule prescribes either ad valorem percentages or fixed amounts per unit, kilogram or tonne for defined tariff items (notably tobacco products, petroleum oils, certain electronic devices and motor vehicles), and applies tariff interpretation rules from the Central Excise Tariff framework. Cross references to legislative amendments and implementing notifications govern its application.</description>
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