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Which of following is incorrect according to the passage?

 
Funding from the cess can encourage domestic R&D in capital goods sector.
Warranties and guaranties provided by the domestic producers are sourced from R&D funds.
Incentives for domestic R&D products can be in a form other than monetary benefits.
Cess on fuel is being used for developing national highways.
Large investment is required to develop skill base for promoting innovation.

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Warranties and guarantees are both types of insurance schemes, right?