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..... or the entry in column (4) occurring against tariff item 2903 21 00, the entry 2.5% shall be substituted; (2) in Chapter 40, for the entry in column (4) occurring against all the tariff items of heading 4005, the entry 25% or Rs. 30 per kg., whichever is lower shall be substituted; (3) in Chapter 71, (i) for the entry in column (4) occurring against all the tariff items of headings 7113 and 7114, .....

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