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    <title>Central Excise - Special procedure under Rule 49A - Relevant date for ascertaining rate of duty - Clarification regarding</title>
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    <description>The relevant date for ascertaining the rate of duty on yarn removed under the special procedure is the date of removal of the yarn for purposes of weaving, and duty is payable at the fabric stage at the rate applicable on that removal; earlier contrary instructions became otiose after the retrospective notification treating captive consumption as removal.</description>
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      <description>The relevant date for ascertaining the rate of duty on yarn removed under the special procedure is the date of removal of the yarn for purposes of weaving, and duty is payable at the fabric stage at the rate applicable on that removal; earlier contrary instructions became otiose after the retrospective notification treating captive consumption as removal.</description>
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