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    <title>Explanatory memorandum to Notifications Customs and Central Excise.</title>
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    <description>Amendments to customs notifications adjust effective rates of Basic Customs Duty, increase duty on specified silk fabrics, alter rates on parts of mobile phones and electronic goods, rescind prior exemption notifications, and modify levy and exemptions of Education Cess, Secondary and Higher Education Cess and the Social Welfare Surcharge, including treatment of integrated tax and GST compensation cess on imports.</description>
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