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    <title>THE FIFTH SCHEDULE - (See section 104)</title>
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    <description>The First Schedule to the Central Excise Tariff Act is amended by substituting revised entries in column (4) for numerous tariff items and headings. The amendment predominantly replaces entries with an ad valorem duty of 12.5%, while specifying alternative ad valorem rates, fixed specific duties per unit, and mixed percentage-plus-specific formulas for certain listed items. The schedule operates chapter-by-chapter, applying substitutions broadly but preserving explicit item-level exceptions and separately prescribed duty entries.</description>
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