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    <description>Amendments to the Second Schedule of the Central Excise Tariff Act substitute and refine tariff headings and sub-headings, creating discrete tariff items with precise descriptions for textile, mechanical and motor vehicle products. Vehicle classifications are reorganised by propulsion type, intended use, and construction (including integrated monocoque and air-conditioned variants), with limiting language inserted in specified entries to narrow scope and a standardized duty treatment applied to each new tariff item.</description>
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