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    <description>Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.</description>
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      <description>Exemption from the whole excise duty is provided for goods specified by tariff headings and subheadings when manufacture is carried out without the aid of power, provided no manufacturing process is ordinarily performed with power and excluding sandalwood oil; the exemption was issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and later rescinded by a subsequent notification.</description>
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