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    <title>THE FOURTH SCHEDULE - [See section 68(1)]</title>
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    <description>Rule 57CCC mandates that where a dispute over adjustment of specified-duty credit on inputs (excluding fuel) used in or in relation to exempt or non-duty-chargeable final products is pending at the time the Finance Bill, 2010 received Presidential assent, the manufacturer must pay an amount equivalent to the credit attributable to such inputs (before or after clearance), and shall pay interest at twenty-four per cent per annum from date of clearance until payment.</description>
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