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    <title>Central Excise (4th Amendment) Rules, 1990</title>
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    <description>Rule 191BB authorises specified excisable goods to be removed without payment of duty when supplied for manufacture of articles for export or for replenishment of duty-paid inputs for exported articles, subject to notification and conditions. Conditions may address classes of manufacturers, disposal of by-products, per-unit duty-free quantities, replenishment procedures, bonds and security, and other necessary limitations. The Collector may permit inter-premises completion of manufacture and removal for export under conditions. Breach attracts confiscation and a monetary penalty up to a multiple of the value of the goods or articles.</description>
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