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    <title>Exemption to goods manufactured by institutions or rehabilitation of the handicapped</title>
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    <description>Exempts goods manufactured by institutions primarily engaged in rehabilitation of physically or mentally handicapped persons from excise duty where the institution (i) primarily engages in such rehabilitation, (ii) primarily employs handicapped persons in manufacturing, and (iii) receives Government of India, Ministry of Social Welfare financial assistance; exemption requires an annual certificate from a Ministry officer (not below Deputy Secretary) confirming these conditions and applies only to goods listed in the Annexure subject to specified exclusions.</description>
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      <description>Exempts goods manufactured by institutions primarily engaged in rehabilitation of physically or mentally handicapped persons from excise duty where the institution (i) primarily engages in such rehabilitation, (ii) primarily employs handicapped persons in manufacturing, and (iii) receives Government of India, Ministry of Social Welfare financial assistance; exemption requires an annual certificate from a Ministry officer (not below Deputy Secretary) confirming these conditions and applies only to goods listed in the Annexure subject to specified exclusions.</description>
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      <pubDate>Wed, 01 Mar 1989 00:00:00 +0530</pubDate>
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