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    <description>The Central Government may notify goods as notified goods and levy excise duty on them based on deemed annual capacity of production determined either directly by an Assistant Commissioner-level officer or by applying a specified production factor; such deemed annual capacity constitutes the factory&#039;s annual production, with proportionate adjustments for partial-year operation or factor changes. Duty is levied at notified rates on units of production or specified factors and collected as prescribed, subject to abatement for continuous non-production periods and an exemption for hundred per cent export-oriented undertakings.</description>
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