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    <description>Amendment replaces clause (ii)(d) to refer to the special duty of excise under sub section (1) of section 115 of the Finance Act, 1992; clause (2) of the first proviso is amended to substitute Bill based wording with a reference to that same section; and the third proviso is modified to add an express reference to the Finance Act, 1992 alongside the Finance Act, 1991.</description>
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