Special Excise Duty

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..... 92, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods which have been subjected to a special duty of excise under sub-clause (1) of the said clause, from so much of the special duty .....

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