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    <title>Jobbing on Imported Materials - Disposal of Waste</title>
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    <description>Destruction of waste from jobbing on imported materials is permitted only for waste that has no commercial value and must be carried out under Central Excise supervision. Authorities must ensure the quantum of wastage destroyed is genuine and that finished goods are not diverted to the local market. Commissionerates are to issue public notices or standing orders to inform trade and departmental officers of the procedure and safeguards.</description>
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