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....fourth column against sub-item (b), the entry "Rs. 30.00 per litre." shall be substituted; (ii) in Item No. 22(4), for the entry in the fourth column against sub-item (a), the entry "Rs. 60.00 per litre or 200 per cent. ad valorem, whichever is higher." shall be substituted; (iii) in Item No. 73(23), for the entry in the fourth column, the entry "100 per cent. ad valorem." shall ....

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