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    <title>Exemption to parts of pencils including clutch Pencils falling under Heading No. 96.08</title>
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    <description>Exempts parts of pencils, including clutch pencils, falling under the specified tariff heading and used for manufacture from the whole of the excise duty leviable; where such use occurs outside the factory of production, the procedural requirements in the Central Excise Rules governing use outside the factory must be followed.</description>
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      <description>Exempts parts of pencils, including clutch pencils, falling under the specified tariff heading and used for manufacture from the whole of the excise duty leviable; where such use occurs outside the factory of production, the procedural requirements in the Central Excise Rules governing use outside the factory must be followed.</description>
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