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WASHINGTON - They were calling it the tax on Q-tips. Amid Republican ridicule, a Democratic chairman backed down Tuesday and exempted consumer items of $100 or less - from condoms to contact lenses - from a proposed tax on medical device manufacturers. It would help pay for health care coverage for the uninsured in comprehensive legislation. But Finance Committee Chairman Max Baucus, D-Mont., left intact a $4 billion-a-year levy on the medical devices industry - keeping the controversy alive.