9911796707
TMI BlogIndustrial Growth Centres/Industrial Infrastructure/EP Indl. Parks, etc. Units - Exemption from Excise DutyX X X X Extracts X X X X X X X X Extracts X X X X ..... lopment Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate, or Scheme Area, as the case may be, specified in Annexure - II appended hereto, from so much of the duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as is equivalent 1[to the duty payable on value addition undertaken in the manufacture of the said goods by the said unit.] 2[2. The duty payable on value addition shall be equivalent to the amount calculated as a percentage of the total duty payable on the said excisable goods of the description specified in column (3) of the Table below (hereinafter referred to as the said Table) and falling within the Chapter of the said First Schedule as are given in the corresponding entry in column (2) of the said Table, 3"when manufactured starting from inputs specified in the corresponding entry in column (5) of the said Table in the same factory, " at the rates specified in the corresponding entry in column (4) of the said Table: 4TABLE S.No. Chapter of the First Schedule Description of goods Rate Description of inputs for manufacture of goods in colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, as the case may be, after such verification as may be deemed necessary, shall refund the duty payable on value addition, computed in the manner as specified in paragraph 2 to the manufacturer by the 15th of the month following the one in which the statement as at clause (a) above has been submitted. 2C Notwithstanding anything contained in sub-paragraph 2B above, - (a) the manufacturer at his own option, may take credit of the amount calculated in the manner specified in paragraph 2 in his account current, maintained in terms of the Excise Manual of Supplementary Instructions issued by the Central Board of Excise and Customs. Such amount credited in the account current may be utilized by the manufacturer for payment of duty, in the manner specified under rule 8 of the Central Excise Rules, 2004, in subsequent months, and such payment shall be deemed to be payment in cash; (b) the credit of the refund amount may be taken by the manufacturer in his account current , by the 7th of the month following the month under consideration; (c) a manufacturer who intends to avail the option under clause (a) shall exercise his option in writing for availing such op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrent, shall be taken as payment of duty by way other than utilisation of CENVAT credit under the CENVAT Credit Rules, 2004. 2.1 5(1) Notwithstanding anything contained in paragraph 2, the manufacturer shall have the option not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that the actual value addition in the production or manufacture of the said goods is at least 115 per cent of the rate specified in the said Table and for the said purpose, the manufacturer may make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, not later than the 30th day of September in a financial year for determination of such special rate, stating all relevant facts including the proportion in which the material or components are used in the production or manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate or amount of refund as determined under sub-paragraph (2) by the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or (b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, to withdraw the rate so fixed. Explanation : For the purpose of this paragraph, the actual value addition in respect of said goods shall be calculated on the basis of the financial records of the preceding financial year, taking into account the following: (i) Sale value of the said goods excluding excise duty, Value Added Tax and other indirect taxes, if any, paid on the goods; (ii) Less: Cost of raw materials and packing material consumed in the said goods; (iii) Less: Cost of fuel consumed if eligible for input credit under CENVAT Credit Rules, 2004; (iv) Plus: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year; (v) Less: Value of said goods available as inventory in the unit but not cleared, at the end of the financial year preceding that under consideration. Special rate would be the ratio of actual value addition in the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal duty payable on value addition whether at the rate specified in the Table or at the special rate fixed under paragraph 2.1. (2) The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, shall refund the differential amount, if any, to the manufacturer not later than the 15th day of May in the subsequent financial year. 3. The exemption contained in this notification shall apply only to the following kind of units namely:- (a) New industrial units which have commenced their commercial production on or after the 14th day of June 2002 14[but not later than the 31st day of March, 2016]. (b) Industrial units existing before the 14th day of June 2002, but which have, - (i) undertaken substantial expansion by way of increase in installed capacity by not less than twenty-five per cent. on or after the 14th day of June, 2002 15[but not later than the 31st day of March, 2016]; or (ii) made new investments on or after the 14th day of June 2002 16[but not later than the 31st day of March, 2016], and such new investment is directly attributable to the generation of additional regular employment of not less than twenty-five per cent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial production on or after 1st of March, 2016; (b) an existing industrial unit as on 1st of March, 2016, which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw material, by using such expanded capacity or such fresh plant, machinery or capital goods, and commences commercial production from such expanded capacity or such fresh plant, machinery or capital goods, on or after 1st March, 2016. ] ANNEXURE-I 1. Cigarettes/ cigars of Tobacco; 2. Manufactured tobacco and substitutes thereof; 3. Soft drinks and their concentrates. ANNEXURE-II 1. KASHMIRPROVINCE (I) DISTRICT SRINAGAR (A) Existing industrial Estates run by Directorate of Industries and Commerce, SICOP & SIDCO S. No Name of the Indus -trial Area Khasra No. Name of Tehsil Name of the Police Station/ Village 1. Industrial Estate Ganderbal (D.I.) 124-min, 130-min, 132-min, 134, 144, 67-min, 69-min, 70-min, 61, 125, 126, 127, 124, 129, 131, 137, 752, 67, 69, 72, 73, 74-min, 54, 138, 36, 37, 39, 40-min, 41, 47, 50, 42, 43, 44, 49, 48, 51, 126, 52, 53, 54, 55, 68-min, 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2, 1029 to 1035, 1058, 1057, 1056, 1059, 1060, 1065, 1066, 1067, 1069, 1084, to 1092, 1132, 1100, 1101, 1102, to 1131/1, 1133/1, 1134 to 1144, 1144/1, 1145 to1165. 1229, 1230, 1273 to 1290, 1312 to 1321, 1320/1, 1322 to 1422, 1422/1, 1423, 1424, 1424/1, 1425 to 1457, 1464, 1465, 1466, 1467, 1468. Srinagar Ganderbal (D) Commercial estates in the villages/areas having concentration of industrial units S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/ Village 1. Madhawan Khunmoh 1607-min Srinagar Khunmoh 2. Tulpuh-khunmoh 2070-min, 2071-min Srinagar Khunmoh 3. Suman Khunmoh 3652/220, 2181, 1815/2600, 3521/2182, 2598, 3817/2600, 2186, 3906/2600, 2818/2599, 3814/2800, 3237/2183, 2615, 2917/2600, 3904/2600, 2599, 2865/2599, 3651/2201, 2913/, 2599, 3091/2600, 2180, 2816, 2600, 3090/2600, 2184, 2864/2599, 2681/2600, 2187, 3092/, 2600, 2188, 2591, 2593, 2202, 2594, 2597, 3097/2600, 2601/2608, 2821, 2599, 2609, 2611, 3096/2600, 2612, 2613, 2185, 3881/2614, 2160, 3238/2183, 3522, 2182 Srinagar Khunmoh 4. Chanthan, Gulabpora/Lar 59-min, 60-min, 56-min, 61-min, 62-min, 54-min, 10-mi n, 15-min, 57-min. Gander -bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 155, 56, 302, 486/264, 288/265, 399/283, 285, 306, 304, 304, 305, 269, 496/270, 497/270, 293/267, 196, 251, 479/284, 478, 284, 480/284, 481/284, 473/400/283, 469/277, 470/277, 471/277, 474/400/283, 475/400/283, 476/400/283, 256, 257, 258, 483/259, 484/259, 256, 258, 483/259, 485/264, 263, 276, 268, 278, 356/154, 157, 320, 249, 250, 300, 164, 165, 280, 365/296, 500/296, 501/296, 457/456/255, 503/298, 528/452/299, 503/298, 239, 241, 466/252, 293/290, 308, 235, 466/252, 308, 526/450/286, 518/438/236, 242/238, 458/450/255, 446/260, 517/436/281, 528/452/299, 444, 244, 443/244, 413/192, 415/193, 453/308, 451/299, 547/452/299, 525/450/286, 449/286, 445/260, 435/281, 414/192, 416/193, 502/298, 520, 454/308, 414/238, 441/238, 516/436/281, 282/290, 533/465/252, 524/450/286, 529/454/308, 534/465/252, 525/465/252, 535/465/252, 356/154, 157, 320, 249, 250, 300, 164, 165, 280, 265/296, 500/296, 501/296, 357/456/285, 503/298, 528/452/299, 503/298, 239, 241, 466/252, 393/290, 308, 235, 466/252, 308, 526/450/286, 548/400/236, 242/238, 458/456/255, 466/260, 527/436/281, 528/452/290, 494/244, 443/244, 413/192, 415/193, 453/308, 451/299, 527/452/292, 525/450/286, 449/286, 445/260, 435/281, 414/192, 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rea, Anchodoora (D.I.) 572, 573, 574, 579, 1319/820, 569-min, 571/min, 569/min, 571/min, 569/min, 571/min, 571/min, 569/min, 569/min, 571/min, 586/min, 586/min, 570/min, 586/min/580, 253/586, 586/min, 575/min, 579/min, 580. Anantnag Anchidoora 3. Bijbehara (D.I.) 262/min, 1643/1493/272/min, 1644/272/min, Bijbehara Zirpora 4. Kulgam (D.I.) 3014/70, 3020/70/min, 3602/76.3078/77, 3080/77, 78, 3222/79/min Kulgam Kulgam 5. Sports Complex Bijbehara 613, 636/min, 557/min, 608, 595, 506, 584, 583, 596, 561, 563, 549, 570, 571, 573/min, 573/min, 568, 579, 617, 600, 640, 586, 585, 591, 657, 562, 574, 593, 593, 592, 570, 577, 578, 580, 616, 581, 598, 599, 576, 560, 565, 566, 584, 590, 597 Bijbehara Jablipora, Bijbehara (B) New locations proposed for notification S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Kharman Ganesh Wanpoh 240, 273, 239, 278, 242, 276, 238, 233, 234, 274, 277, 272, 275, 241, 236, 236, 218, 235, 237, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 58/min-1, 60, 61, 62, 63, 64, 65, 66, 172, 173, 174, 175, 176, 177, 178, 182, 183, 184, 185, 186, 187, 188, 189, 190, 191, 192, 193 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, 171/129, 120/16, 161/129, 120/16, 147/, 112/148/112, 153/112, 150/112, 149/112, 151/112, 29, 30, 31, 136/112/137/112, 138/112, 146/112, 152/112, 157/112. Pulwama Ballahnowpora, Shopian (B) Commercial estates in the villages/areas having concentration of industrial units S.No Name of the Industrial Area Khasra No. Name of Tehsil Name of the Police Station/Village 1. Pampore (Khrew Ladhoo) 802-min, 803-min, 804-min, 805-min, 806-min, 808-min, 809-min, 753-min, 751-min, 758-min, 759-min, 760-min, 767-min, 761-min, 750-min, 763-min, 764-min, 766-min, 762-min, 765-min, 749-min, 752-min, 748-min, 757-min, 796-min, 797-min, 781-min, 775-min, 778-min, 853-min, 2130/11, 3002, 3073, 3066, 3075, 3118/1, 3181/1, 3181, 3184, 2191, 2192, 4397, 4349, 2193, 2003/2193, 2002/2192, 2000/2193, 2339/2193, 2397/2193, 2193/1, 2192, 3862/2193, 2190, 2196, 2197, 2197/1, 2769/2198, 2768/2198, 2778/2199, 2202/2199, 2200, 2201, 2202, 2203, 22, 22, 03, 2204, 2205, 27, 47, 27/12206, 2207, 2207/1, 2207/2, 2208, 2209, 2210, 2210/1, 2211, 2212, 2213, 2214, 2210, 2210/1, 2215, 2215/1, 2215/1, 2216, 2217, 2218, 2219, 278, 2220, 47777, 2221, 2222, 2225, 2226, 2227, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, 739, 779, 797-m, 803-m, 849, 850-m, 862 886, 887, 892-m, 852, 936, 159, 9, 13[482], 68, 26 to 30, 498/1, 549, 390-min 402, 471, 14, 413, 414, 70, 12-m, 13-min, 12-min, 389, 116, 65/428, 428, 428-min, 635/1, 427, 500, 1196-min, 1196-min, 398, 398-min 399, 882, 883, 892, 515-m, 517, 517/2, 463, 457, 933, 358/2, 88, 68-m, 72-m, 851, 367 to 382, 385 to 391, 397, 398 to 404, 851, 797, 863, 892, 850, 852, 740 to 778, 499 Jammu Gangyal 3. Birpur 1643 to 1645, 1646-min, 1653-min, 1654-min, 1655, 1656, 1670, 1678, 1690, 212 to 216, 131, 131-min, 1680, 1688, 1690, 1691, 1703, 1706, 1697, 1705, 1734, 98 m/25, 1689, 1692, 1707, 65/428, 180, 211, 509, 25/98m, 48 Samba Bari Brahamana (C) Existing location run by the Directorate of Industries and Commerce S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Bari Brahamana 88, 89, 99, 100 to 103, 190 to 213, 215, 223, 223/1, 223/2, 223/3, 224 to 229, 229/1, 230, 231, 238 to 240, 240/1, 240/2, 241 to 258, 875/259, 260 to 269, 273, 274, 271 to 272, 275, 277 to 287, 884/288, 883/288, 289, 289 to 292, 886/293, 885/293, 294 to 307, 307/1, 308 to 312, 638/1, 640/1, 640/2, 40/3, 641/1, 642/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 358, 360, 365, 365-min, 363-min, 366, 366/1, 367, 367/1, 368, 369/1, 369-min 371to379, 379/1, 380 to 398, 400 to 403, 404, 404-min, 405, 407to409, 452, 454, 454/1 , 455, 464, 475, 475-min, 476 to 491, 476-min, 477-min, 479-min, 480-min, 481-min, 483-min, 487-min, 488-min, 521, 522 to 539, 522-min, 523-min, 525/1, 525-min, 533-min, 534/1, 535-min, 536-min, 541, 541-min, 542, 543-min, 548, 550 to 553, 567, 575to 677, 576/1, 578, 584, 584-min, 591, 599, 604to 612, 606-min, 615, 618 to 662, 628-min, 630-min, 632-min, 635-min, 636-min, 638-min, 643-min, 652-min, 653-min, 654-min, 693-min, 689-93, 697 to 714, 697-min, 708-min, 715, 716/1, 727 to729, 730 to 733, 1015/733, 734 to739, 740 to745, 740-min, 729/1, 734 to739, 740 to743, 740-min, 729/1, 743-min, 665, 814, 1013/715, 1011/1010, 1012/716/1 Samba Bari Brahamana 3. Industrial Growth Centre Samba Samba Samba (a) Village Mera Awwal , Mera Doem, Gora Hail, Gair Mumkin 67, 68, 456/69, 457/69, 458/70, 459/70, 71, 72, 460/73, 461/73, 74, 75, 462/75, 463/76, 79, 338/80, 339/80, 340/80, 456/81, 467/81, 82-min, 83-min, 83, 84, 468/315/85, 3, 469, /315/85, , 316/85, 86, 87, 88, 470/89, 471/89, 90, 91, 313/127, 314/127, 519/128, 520 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1219, 1220, 235, 235-M, 240, 255, 472, 260, 355, 390, 132, 132-Min, 267, 64, 98, 180m, 183, 435, 664, 743, 744, 843, 667, 668/1 Jammu Domana 3. Purkho 1511, 1511-min, 1542, 1543-min, 1543, 1542-Min, 960, 961, 963, 1006-min, 346-min, 1005 Jammu Kanachak 4. Kartholi 64, 64-min, 125 to 162, 247 to 252, 7 to 12, 718 to 807, 845 Samba Bari Brahamana 5. Dilli 235-min, 937, 733, 37 Jammu Gangyal 6. Narwal 6, 245 to 260 Jammu Gangyal 7. Kangrial 300 to 600, 796 to 820 Jammu Domana 8. Muralian 6 to 9, 22-min, 22, 9-min, RS Pura Miran Sahib 9. Erstwhile Mill Area of RS Pura 201 , 206, 220, 227, 232, 232-m, 233, 249, 236, 252, 257, 257-m, 258, 258-m, 271, 272, 347, 348, 353, 388, 389-m, 389, 408 to 415, 251, 254, 12 to 14, 20, 21, 108, 109, 406, 433, 434, 437, 439, 454, 457, 377, 378 RS Pura Miran Sahib 10. Ramgarh 41 to 190 11. Muralian/Prithvipur 216min RS Pura Miran Sahib (E) Areas to be notified as extension of existing industrial units S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Kartholi 64, 64-min, 132 to 162, 247, 125 to 131, 248 to 252, 7 to 12, 718 to 807, 845 Samba Bari Bra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31, 32, 37, 358/52-min, 84, 85, 76 RS Pura RS Pura 9. Chack Mohd. Yar 735, 755, 737, 743, 721, 729 RS Pura RS Pura 10. Bhalesar 338/280 RS Pura RS Pura 11. Khana Chack 38, 159 RS PUra RS Pura 12. Gurha Singhu, Baba Talab 218, 219-min Jammu Domana 13. Galvada Chak 777, 813, 814, 897 Jammu Marh 14. Chak Salaria 109 Jammu Ramgarh 15. Gazey Singh Pora, Sangram Pur 184 min Jammu Domana (II) DISTRICT KATHUA (A) New locations proposed for notification S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village A. IndustrialModelTown Kathua 1. Lagate/Lagate More, Kathua 1-1034 Kathua Lagate/Lagate More 2. Sahar 1-742 Kathua Sahar, Kathua 3. Uttri 1-535 Kathua Uttri, Kathua 4. Barwal 1-1199 Kathua Barwal, Kathua 5. Chak Ram Chand 1-265 Kathua Chak Ram Chand, Kathua B. HIranagar Industrial Area 1. Balooni (Sooni) 1-348 Hiranagar Hiranagar 2. Ghgwal 1-108 Hiranagar Hiranagar 3. Chhan Khatrian 1-472 Hiranagar Hiranagar 4. Tapyai (Pyal) 1-677 Hiranagar Hiranagar 5. Katal Brahamana 1-748 Hiranagar Hiranagar 6. Chadwal 1-582 Hiranagar Hiranagar 7. Nenath (Uman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 511/64min, 65 Kathua Kathua (E) Additional areas which are to be notified as commercial areas on private land S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Nihalpur 1-387 Kathua Kathua 2. Padyari 1-437 Kathua Kathua 3. Airwana 1-177 Kathua Kathua 4. Chak Skatta 1-275 Kathua Rajbagh 5. Tarore 1-626 Kathua Rajbagh 6. Hamirpur 1-783 Kathua Rajbagh 7. Chak Nathal 1-691 Hiranagar Hiranagar (F) Areas to be notified as extension of existing industrial areas S.NO Name of the Industrial area Khasra Nos Name of Tehsil Name of the Police Station/village 1. Govindsar 1-707 Kathua 2. Chak Khuni 1-98 Kathua Kathua 3. Chak Seikhian (Chak Sarkar) 1-131 Kathua Kathua 4. Chak Partap Singh 1-136 Kathua Kathua 5. Marooli 1-78 Kathua Kathua 6. Mehtabpur 1-908 Kathua Kathua 7. Kharote 1-1149, 1240min, 1238min, 1239min, 1241min Kathua Kathua 8. Lakhanpur (Town) 1-199 Kathua Lakhanpur 9. Chak Gota (Chak Kota) 1-97 Kathua Lakhanpur 10. Jagatpur 1-598 Kathua Lakhanpur 11. Rakh Jalpar 1-121 Kathua Kathua (III) DISTRICT UDHAMPUR (A) Existing Industrial loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted vide notification no. 19/2008 CE dated 27-3-2008 w.e.f. 1-4-2008, before substituion these were read as under: [1A. In cases where all the goods produced by a manufacturer are eligible for exemption under this notification, the exemption contained in this notification shall be available subject to the condition that, the manufacturer first utilises whole of the CENVAT credit available to him on the last day of the month under consideration for payment of duty on goods cleared during such month and pays only the balance amount in cash. 2. The exemption contained in this notification shall be given effect to in the following manner, namely:- (a) The manufacturer shall submit a statement of the duty paid, other than the amount of duty paid by utilization of CENVAT credit under the CENVAT Credit Rules, 2002, to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, by the 7th day of the next month in which the duty has been paid (b) The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall refund the amount of duty paid, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall exercise his option in writing for availing such option before effecting the first clearance in any financial year and such option shall be effective from the date of exercise of the option and shall not be withdrawn during the remaining part of the financial year; Provided that , for the financial year 2003-04, a manufacturer can exercise his option on or before 30th day of September 2003. (d) the manufacturer shall submit a statement of the duty paid, other than by way of utilisation of CENVAT credit under the CENVAT Credit Rules, 2002, along with the refund amount which he has taken credit and the calculation particulars of such credit taken, to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, by the 7th day of the next month to the month under consideration; (e) the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, after such verification, as may be deemed necessary, shall determine the amount correctly refundable to the manufacturer and intimate the same to the manufacture by 15th day of the next month to the month under consideration. In case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all have the option not to avail the rates specified in the said Table and apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the manufacturing unit of the manufacturer for fixation of a special rate representing the actual value addition in respect of any goods manufactured and cleared under this notification, if the manufacturer finds that four-fifths of the ratio of actual value addition in the production or manufacture of the said goods to the value of the said goods, is more than the rate specified in the said Table expressed as a percentage. For the said purpose, the manufacturer may, within sixty days from the beginning of a financial year, make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, for determination of such special rate, stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods: Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise may, if he is satisfied that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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