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Central Excise Tariff (Amendment) Act, 2004 Chapter XIII

Title: Lac; Gums, Resins and Other Vegetable Saps and Extracts

State: Central

Year: 2004

Unit Rate of duty (1) (2) (3) (4) 1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) 1301 10 - Lac: 1301 10 10 -- --Shellac kg. 16% 1301 10 20 --- Seed lac kg.

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Customs Tariff Act 1975 Chapter 13

Title: Lac; Gums, Resins and Other Vegetable Saps and Extracts

State: Central

Year: 1975

Prefnl. Areas (1) (2) (3) (4) (5) 1301 -- Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) - - - 1 [***] - - - - - 1301 20 00 - Gum Arabic kg. 30%

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Customs Tariff (Amendment) Act, 2003 Chapter XIII

Title: Lac; Gums, Resins and Other Vegetable Saps and Extracts

State: Central

Year: 2003

Standard Preferential Areas (1) (2) (3) (4) (5) 1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) 1301 10 - Lac: 1301 10 10 -- Shellac kg. 30% - 1301 1020 -- Seed lac kg.

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Brief the judgments behind these acts

Finance Act, 1995 Section 92

Title: REPEAL OF ACT 38 OF 1974 " The Compulsory Deposit Scheme

State: Central

Year: 1995

(3), the following entry shall be substituted, namely :" "LAC, NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS)"; 9 . in Chapter 15," (i) in NOTE 1, in clause (e), the words "in an isolated state"

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