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    <description>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.</description>
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      <description>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.</description>
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