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India, which now faces among the highest tariff rates imposed by the US, called the levy "unjustified and unreasonable".
The president had been pressing Apple to do more of its manufacturing in the US.
This is the first time full details of a complex claim for compensation have been made public.
The Chancellor Rachel Reeves is due to deliver her Budget in the autumn.
Sir Keir Starmer defended the government's handling of the economy but failed to answer a question about taxes.