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    <title>Exemption to parts and accessories of air-guns, air-rifles and air-pistols [Heading No. 93.05]</title>
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    <description>Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.</description>
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      <description>Full excise duty relief applies to parts and accessories of air guns, air rifles and air pistols falling under the specified tariff classification, provided such parts or accessories are used within the factory of production in the manufacture of those articles; the exemption is therefore conditional on in factory use for manufacture.</description>
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