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    <title>Amendment of section 23C</title>
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    <description>Insertion of a new clause into sub section (2) of section 23C adding determination of the liability to pay duties of excise on any goods, thereby explicitly including assessment of excise chargeability among the enumerated matters governed by that subsection.</description>
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      <description>Insertion of a new clause into sub section (2) of section 23C adding determination of the liability to pay duties of excise on any goods, thereby explicitly including assessment of excise chargeability among the enumerated matters governed by that subsection.</description>
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