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    <description>Exemption from special duty of excise is granted by notification under the Central Excises and Salt Act, 1944, read with the Finance Bill and Provisional Collection of Taxes Act, exempting goods specified in the annexed Table and falling under listed tariff headings of the Central Excise Tariff Act, 1985, from the whole of the special duty of excise. The Table lists categories including coffee, tea, fixed vegetable oils, hydrogenated vegetable fats and oils, cane or beet sugar, kerosene, matches, and cotton fabrics.</description>
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