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    <title>Central Excise - Interpretation of the words &quot;starting from the stage of pulp&quot; in Notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. - Regarding</title>
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    <description>Concessional central excise rates under Notifications Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. apply where the processes converting pulp into paper, paperboard or articles occur in the same factory from which goods are cleared; manufacturers must prove the goods were manufactured in that factory from pulp of the required composition. The factory need not itself manufacture the pulp from raw materials, and purchased or imported pulp of the specified composition is acceptable. Independent converters who do not process pulp are excluded.</description>
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      <description>Concessional central excise rates under Notifications Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E. apply where the processes converting pulp into paper, paperboard or articles occur in the same factory from which goods are cleared; manufacturers must prove the goods were manufactured in that factory from pulp of the required composition. The factory need not itself manufacture the pulp from raw materials, and purchased or imported pulp of the specified composition is acceptable. Independent converters who do not process pulp are excluded.</description>
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