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    <title>Exemption u/s 11C - Manufacture of goods falling under heading Nos. 86.01 to 86.06, of the First Schedule.</title>
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    <description>The Central Government, invoking statutory power, directs that excise duty payable under section 3 on parts produced and used within the factory for manufacture of railway rolling stock goods need not be paid where duty was not levied under a prevailing practice during the specified historical period, provided the unit claiming the benefit reverses any input credit taken in respect of inputs used in those goods.</description>
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      <description>The Central Government, invoking statutory power, directs that excise duty payable under section 3 on parts produced and used within the factory for manufacture of railway rolling stock goods need not be paid where duty was not levied under a prevailing practice during the specified historical period, provided the unit claiming the benefit reverses any input credit taken in respect of inputs used in those goods.</description>
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