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    <description>The Central Government, exercising powers under the Customs Act, substitutes in the second proviso of Notification No. 158 Customs (2 August 1976) the words &quot;have been lost during such process&quot; with &quot;have been lost or used during such process or returned to any other refinery for further processing of petroleum products,&quot; thereby broadening the proviso to include loss, use during processing, and return to another refinery for further processing.</description>
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