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    <title>Paper/Aluminium containers manufactured in continuous process in the manufacture of package tea [Chapter 48 and 76] - Not Excisable</title>
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    <description>Paper or aluminium containers produced as part of the continuous tea-packaging process do not come into existence in a separate, distinct, marketable condition and therefore are not to be treated as excisable goods under the relevant provisions of central excise law.</description>
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      <description>Paper or aluminium containers produced as part of the continuous tea-packaging process do not come into existence in a separate, distinct, marketable condition and therefore are not to be treated as excisable goods under the relevant provisions of central excise law.</description>
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