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    <title>THE FIFTH SCHEDULE (See section 119)</title>
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    <description>Amendment to the First Schedule of the Central Excise Tariff Act substitutes column (4) entries for specified Chapter 24 tariff items: some items are replaced with a mixed ad valorem or specific per quantity duty expression (applying whichever yields higher duty), while one item is assigned a specific per quantity duty, thereby changing the duty basis for those goods.</description>
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