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Excise Excise Duty Chapter Notes Chapter Note 45

Chapter 45
(Section IX:- Wood and article of wood; cork and article of cork; manufacture of straw, of espatro or of other plaiting materials; basket-ware and wicker work)Notes:

1. This Chapter does not cover:
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgears of Chapter 65;
(c) Articles of Chapter 95 (for example, toys,games,sports requisites).

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