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    <title>Exemption to specified goods falling within Chapters 85 and 90</title>
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    <description>Central Government exempts specified goods under Chapters 90 and 85 from the whole duty of excise under section 5A, subject to Table conditions: parts of drawing and mathematical instruments are exempt only if used in manufacture within the factory or when Chapter X procedure is followed; orthopaedic footwear is exempt only if manufacture involves no process ordinarily carried on with the aid of power; parts of artificial limbs, rehabilitation aids and hearing-aid parts are exempt only when used within the factory of production.</description>
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      <description>Central Government exempts specified goods under Chapters 90 and 85 from the whole duty of excise under section 5A, subject to Table conditions: parts of drawing and mathematical instruments are exempt only if used in manufacture within the factory or when Chapter X procedure is followed; orthopaedic footwear is exempt only if manufacture involves no process ordinarily carried on with the aid of power; parts of artificial limbs, rehabilitation aids and hearing-aid parts are exempt only when used within the factory of production.</description>
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      <pubDate>Tue, 01 Mar 1994 00:00:00 +0530</pubDate>
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