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    <description>Defines which goods are treated as inputs and final products for duty-credit purposes, excluding specified petroleum and certain steel products and textile headings. Specifies that duties listed as the First Schedule, certain Second Schedule special duties, additional excise duties under textile and goods-of-special-importance enactments, and equivalent customs additional duty constitute specified duty eligible for credit. Permits utilisation of such credit for payment of specified excise duties under rule 57F(12) subject to restrictions tying credit use to the source statute of the duty and imposing limits on credits for inputs from free trade zones and export oriented or technology park units. Excludes independent texturisers lacking specified facilities.</description>
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