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    <description>Exemption from excise duty applies to specified jigs, fixtures, moulding boxes, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics under the relevant tariff headings when they are manufactured in a factory and intended for use in that same factory, exercised under sub rule (1) of rule 8 of the Central Excise Rules, 1944.</description>
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