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    <title>Exemption to specified goods brought into a 100% export-oriented undertaking</title>
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    <description>Exemption of excisable goods brought into a hundred per cent export-oriented undertaking from excise and additional duty is allowed subject to Board approval, direct supply from the factory, exclusive use for export goods and required export performance; manufacturers and undertakings must follow modified Central Excise Rules procedures with Form C.T.3 used for bond removals, and duty is payable on cleared articles sold in India or on clearance of allowed goods (capital goods on depreciated value, others on full value).</description>
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