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    <description>The notification substitutes the prior wording with &quot;paper or paperboard&quot; and adds a proviso that the exemption shall not apply where credit of duty paid on inputs used in the manufacture of such converted paper or paperboard has been availed under the relevant input-credit rules.</description>
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      <description>The notification substitutes the prior wording with &quot;paper or paperboard&quot; and adds a proviso that the exemption shall not apply where credit of duty paid on inputs used in the manufacture of such converted paper or paperboard has been availed under the relevant input-credit rules.</description>
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