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..... acture of Excisable Goods) Rules, 1996 - Act-Rules - 2. Application. - (1) These rules shall apply to an importer who intends to avail of the benefit of an exemption notification issued under .....

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..... if the excisable goods in or in relation to the manufacture of which the imported goods are used are not chargeable to excise duty or are exempted from whole of excise duty. - - statute, statutory .....

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