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/usr/share/gimp/2.0/palettes/Grays.gpl is in gimp-data 2.8.10-0ubuntu1.

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The actual contents of the file can be viewed below.

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GIMP Palette
Name: Grays
  0   0   0	gray0
  7   7   7	gray3
 15  15  15	gray6
 23  23  23	gray9
 31  31  31	gray12
 39  39  39	gray15
 47  47  47	gray18
 55  55  55	gray21
 63  63  63	gray25
 71  71  71	gray28
 79  79  79	gray31
 87  87  87	gray34
 95  95  95	gray37
103 103 103	gray40
111 111 111	gray43
119 119 119	gray46
127 127 127	gray50
135 135 135	gray53
143 143 143	gray56
151 151 151	gray59
159 159 159	gray62
167 167 167	gray65
175 175 175	gray68
183 183 183	gray71
191 191 191	gray75
199 199 199	gray78
207 207 207	gray81
215 215 215	gray84
223 223 223	gray87
231 231 231	gray90
239 239 239	gray93
247 247 247	gray96