Definitions

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..... hargeable on any imported materials or excisable materials used or taxable services used as input services in the manufacture of such goods;] (b) "excisable material" means any material produced or manufactured in India subject to a duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944); [(c) "export", with its grammatical variations and cognate expressions, .....

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