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    <title>Exemption to cigarettes</title>
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    <description>Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; &quot;cut tobacco&quot; means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.</description>
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    <pubDate>Tue, 24 Jun 1986 00:00:00 +0530</pubDate>
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      <title>Exemption to cigarettes</title>
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      <description>Cigarettes falling under sub-heading 2403.11 are exempt from excise duty to the extent equivalent to duty already paid on cut tobacco (sub-heading 2404.90) used in their manufacture, allowing a set-off to avoid double taxation; &quot;cut tobacco&quot; means prepared or processed cut-to-size tobacco blended or moisturised for use in machine-rolled cigarette production.</description>
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      <pubDate>Tue, 24 Jun 1986 00:00:00 +0530</pubDate>
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