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5. An employer shall be exempted from the levy in respect of anyestablishment of his which is wholly or mainly engaged in engineeringactivities or in engineering construction activities in respect of anyportion of the levy attributable to the emoluments of any employees ofhis, other than site employees, who were wholly or mainly engaged inengineering activities or in engineering construction activities wherethe total number of such employees employed by him (including thoseemployed under any labour-only agreement) at or from any engineeringestablishment or establishments of his engaged in engineering activitiesor in engineering construction activities in the twenty-seventh baseperiod does not exceed 30.
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