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    <description>Finance Bill, 2017 prescribes revised rates and notification amendments for customs and central excise, effecting immediate changes under declaration of the Provisional Collection of Taxes Act, 1931 for specified clauses, introducing new export duty on certain aluminium ores, altering Basic Customs Duty and Basic Excise Duty across specified tariff headings, imposing and withdrawing targeted exemptions subject to actual user condition, and enacting legislative and procedural changes including transfer of advance ruling authority, passenger name record obligations, timelines for bills of entry and regulatory empowerment for notifications and rules.</description>
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