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    <title>Central Excise (Seventh Amendment) Rules, 1990</title>
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    <description>The substituted rule 173H prohibits retention or bringing into a factory or warehouse of duty-paid excisable goods except under specified exceptions: use in manufacture; for construction, repairs or fittings; for re-making, refining or repair; when transport is prevented by circumstances beyond control; or for testing or study. Such goods should be accompanied by duty-paying documents unless identity is shown by collateral evidence and the Collector permits relaxation. Goods returned for repair/reconditioning must be brought back within one year of removal or within the warranty period, subject to Collector&#039;s extension. Non-manufactured goods admitted under these permissions may be removed without duty under Collector-specified conditions.</description>
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    <pubDate>Tue, 11 Sep 1990 00:00:00 +0530</pubDate>
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      <title>Central Excise (Seventh Amendment) Rules, 1990</title>
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