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    <description>Notification No.8/97 CE may be extended to units using both imported and indigenous inputs if authorities are satisfied that goods sold in the domestic tariff area are manufactured wholly from indigenous raw materials, evidenced by separate records (raw material registers, finished goods registers, batch production and dispatch registers) and, where needed, input output norms fixed by Cost Accounts; a requirement for separate machinery, godowns or manufacturing branches is not intended.</description>
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