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    <title>Central Excise (Third Amendment) Rules, 1991</title>
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    <description>Rule 47 of the Central Excise Rules, 1944 is amended by inserting sub-rule (2A) permitting the board, notwithstanding sub-rule (2), to permit duty-paid ice-cream to be deposited in a store room or other place of storage, subject to such conditions and limitations as the board may lay down.</description>
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