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    <title>Special Excise Duty on Export</title>
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    <description>Where goods subject to a special duty of excise are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty is allowed under the Central Excises and Salt Act, a corresponding rebate of the special duty of excise shall be allowed subject to the same eligibility criteria, procedural conditions and limitations as govern the rebate of excise duty, and may be granted by notification or declaration under the Central Excise Rules.</description>
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      <title>Special Excise Duty on Export</title>
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      <description>Where goods subject to a special duty of excise are exported outside India (excluding Nepal and Bhutan) and a rebate of excise duty is allowed under the Central Excises and Salt Act, a corresponding rebate of the special duty of excise shall be allowed subject to the same eligibility criteria, procedural conditions and limitations as govern the rebate of excise duty, and may be granted by notification or declaration under the Central Excise Rules.</description>
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      <pubDate>Sun, 01 Mar 1992 00:00:00 +0530</pubDate>
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