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    <title>Section 11C of CE Act – Cotton Waste – Credit of Duty</title>
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    <description>Under Section 11C of the Central Excise Act the Government records a prevalent practice of non-levy of excise duty on cotton waste (Heading 52.02) cleared by hundred per cent Export Oriented Undertakings and sold in India during the period commencing 23 July 1996 and ending 28 February 1997, and directs that the duty which would have been payable but for that practice shall not be required to be paid in respect of such cotton waste on which duty was not levied during that period.</description>
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      <description>Under Section 11C of the Central Excise Act the Government records a prevalent practice of non-levy of excise duty on cotton waste (Heading 52.02) cleared by hundred per cent Export Oriented Undertakings and sold in India during the period commencing 23 July 1996 and ending 28 February 1997, and directs that the duty which would have been payable but for that practice shall not be required to be paid in respect of such cotton waste on which duty was not levied during that period.</description>
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