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    <title>Samples of cigarettes falling under sub-heading No. 2403.11</title>
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    <description>Exemption from whole excise duty is granted for cigarette samples used for quality control testing in the manufacturer&#039;s factory laboratory, provided remnants after testing are returned to production or destroyed in the presence of central excise officers, quantity limits based on the preceding year&#039;s duty-paid home consumption clearances are respected, and the manufacturer maintains accounts of all such samples as specified by the Collector of Central Excise.</description>
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    <pubDate>Thu, 29 Oct 1992 00:00:00 +0530</pubDate>
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      <description>Exemption from whole excise duty is granted for cigarette samples used for quality control testing in the manufacturer&#039;s factory laboratory, provided remnants after testing are returned to production or destroyed in the presence of central excise officers, quantity limits based on the preceding year&#039;s duty-paid home consumption clearances are respected, and the manufacturer maintains accounts of all such samples as specified by the Collector of Central Excise.</description>
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