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    <title>Central Excise Rules - Amendment to Fourth Amendment of 1998</title>
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    <description>Amendments create an interest and penalty regime: outstanding duty for the specified period attracts interest from the first day of April until payment, and if unpaid by the 30th day of April an additional penalty equal to the outstanding duty or a fixed minimum amount is imposed; similarly, unpaid monthly duties attract interest from the day after the due date and a penalty equal to the outstanding monthly duty or a fixed minimum amount.</description>
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