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    <description>The notification amends the kerosene exemption by omitting the words referencing declaration under rule 20 of the Central Excise Rules, 2002, and by inserting a definition that &quot;refinery&quot; means a unit which makes kerosene either from crude petroleum oil or natural gas, thereby clarifying the exemption&#039;s scope.</description>
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      <description>The notification amends the kerosene exemption by omitting the words referencing declaration under rule 20 of the Central Excise Rules, 2002, and by inserting a definition that &quot;refinery&quot; means a unit which makes kerosene either from crude petroleum oil or natural gas, thereby clarifying the exemption&#039;s scope.</description>
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