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    <title>Excisable goods manufactured in a hundred per cent export-oriented undertakings</title>
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    <description>Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.</description>
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      <description>Exemption applies to excisable goods manufactured in a hundred per cent export-oriented undertaking, relieving from excise duty to the extent it exceeds the aggregate of (i) one hundred and fifty per cent of the duty specified in the Central Excise Tariff as read with notifications for like goods in non-export undertakings, and (ii) any duty leviable under laws other than the primary excise charge as read with such notifications for like goods; the exemption applies only where the goods are wholly produced from raw materials made in India.</description>
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