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    <description>The amendment provides that credit for duty on inputs imported into India is limited to the amount of additional duty calculated by assuming the like input produced in India is chargeable to excise duty at a specified ad valorem rate, subject to an exception for inputs imported directly by a manufacturer for his own use and received in the manufacturer&#039;s factory on or after the implementation date.</description>
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      <description>The amendment provides that credit for duty on inputs imported into India is limited to the amount of additional duty calculated by assuming the like input produced in India is chargeable to excise duty at a specified ad valorem rate, subject to an exception for inputs imported directly by a manufacturer for his own use and received in the manufacturer&#039;s factory on or after the implementation date.</description>
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