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    <title>Exemption to Computer Equipments and start-up spares of such equipments [Chapter 84]</title>
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    <description>Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.</description>
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      <description>Exemption grants full excise duty relief for computer equipments (84.71) and start-up spares (84.73) supplied to computer software exporters under Notification No. 260/90-Customs, provided the manufacturer, before clearance, produces a Department of Electronics certificate confirming export requirement and a licensing authority certificate confirming the exporter has executed a bond with a bank guarantee for the full excise duty; and the manufacturer complies with Central Excise Rules procedures in rules 156A and 156B as modified by rule 173N.</description>
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