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    <title>Big change-small impact on “Sacks and Bags”</title>
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    <description>Amendments differentiate excise rates for sacks and bags by tariff sub heading and end use: items under the specified sub heading for &quot;other than industrial use&quot; attract a higher excise rate, while sacks and bags supplied for industrial use and other tariff items attract the lower general rate, creating an end use based distinction that requires manufacturers to determine and document the buyer&#039;s purpose at clearance.</description>
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