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    <description>Exemption permits set-off of special excise duty on goods by an amount equivalent to special duty already paid on specified inputs used in manufacture, provided the Central Government has issued notifications under the Central Excises and Salt Act specifying the inputs and declaring the exemption to that extent.</description>
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      <description>Exemption permits set-off of special excise duty on goods by an amount equivalent to special duty already paid on specified inputs used in manufacture, provided the Central Government has issued notifications under the Central Excises and Salt Act specifying the inputs and declaring the exemption to that extent.</description>
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