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Which of the following is NOT correct about Customs Duties?
Custom Duties are categorized as Indirect Taxes
Duties of customs including export duties fall under List I of Sixth Schedule of Indian Constitution
Additional Countervailing Duty is equal to excise duty levied on a like product manufactured or produced in India
Central Government may levy additional duty equal to the margin of dumping on articles sold by exporters below the prices charged in their domestic markets
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