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      <description>A new credit framework (Section AAA, rules 57K-57P) authorises notifications specifying final products and inputs and rates of credit of money; credits are usable only for duty on designated final products, disallowed where final products are fully exempt, protected where inputs form part of waste or intermediate products used in factory, and subject to procedural conditions including declarations, dated acknowledgements, maintenance of RG 23A/RG 23B accounts, monthly returns and documentary production; adjustments, transfers and recoveries are provided where duties change or credits are misclaimed.</description>
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