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Effective rate of duty on goods and materials obtained by breaking up of ships etc.

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..... rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue No. 93/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods and materials obtained by breaking up of ships, boats and other floating structures, falling under heading No. 72.30 or 73.27 of the Schedule .....

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