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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Self-assessment of excise duty required; cigarettes require pre-removal official assessment by Superintendent or Inspector to confirm payable duty.</h1> The assessee must self assess the excise duty payable on excisable goods before removal, except that for cigarettes the Superintendent or Inspector of Central Excise is required to assess the duty payable before removal.

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