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    <title>Exemption to waste, paring and scrap arising during manufacture of exempted goods</title>
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    <description>Waste, parings and scrap arising during manufacture of goods that are chargeable at a Nil rate or exempted by a qualifying notification are exempt from the whole of excise duty specified in the Tariff, provided they arise in manufacture of such exempted goods; the exemption does not apply where the factory also manufactures other excisable goods, and the definition of exempted goods excludes exemptions based solely on value or quantity of clearances.</description>
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      <description>Waste, parings and scrap arising during manufacture of goods that are chargeable at a Nil rate or exempted by a qualifying notification are exempt from the whole of excise duty specified in the Tariff, provided they arise in manufacture of such exempted goods; the exemption does not apply where the factory also manufactures other excisable goods, and the definition of exempted goods excludes exemptions based solely on value or quantity of clearances.</description>
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