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    <description>Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.</description>
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      <description>Exemption permits goods subject to a special excise duty to be relieved from that duty to the extent equivalent to special excise duty already paid on other excisable goods used as inputs in their manufacture, allowing set-off of duty paid on inputs against duty leviable on final goods; applicability is limited to goods covered by corresponding notifications that identify eligible inputs and exempt an equivalent amount of duty.</description>
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