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of <h1>Central Excise Manual Update: Single Registration, Exemptions for Gas Dealers, New Export Rules, and Increased Refund Minimum.</h1> The circular outlines important instructions in the Central Excise Manual, effective from September 1, 2001. It supersedes prior instructions and includes new guidelines such as single registration for factories with premises separated by public infrastructure, exemptions for liquid gas dealers, and registration requirements for manufacturers' depots. It addresses storage of non-duty paid sugar, invoice documentation, and computerized records. Specific procedures for export, re-import, and transshipment of goods are detailed, alongside provisions for merchant overtime and destruction of excisable goods. The minimum refund amount has been increased, and the circular emphasizes adherence to new rules and procedures.
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