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1.The rate of refund applicable to mixtures falling within Chapters 2, 10 and 11 of the Combined Nomenclature shall be that applicable:
(a)in the case of mixtures one ingredient of which accounts for at least 90 % by weight, to that ingredient;
(b)in the case of other mixtures, to the ingredient to which the lowest refund rate applies. In cases where one or more of the ingredients does not qualify for a refund, no refund shall be payable on such mixtures.
2.For the purposes of calculating the refunds applicable to goods put up in sets and composite goods, each component shall be considered to be a separate product.
3.Paragraphs 1 and 2 shall not apply to mixtures, goods put up in sets and composite goods for which special rules of calculation are laid down.