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    <title>Exemption to manufacturers of parts of cycles or sewing machines</title>
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    <description>Exemption applies to taxable services in relation to specified processes in manufacture of parts of cycles or sewing machines where the aggregate value of such taxable services provided by a service provider does not exceed a prescribed threshold for the preceding financial year; exemption is restricted to the first clearances made on or after the first day of April in any financial year; providers who also manufacture dutiable goods must maintain separate accounts of receipt, production and clearance of exempted and dutiable goods and services; specified processes include electroplating, zinc plating, anodizing, heat treatment, powder coating, painting and auto black.</description>
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    <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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      <description>Exemption applies to taxable services in relation to specified processes in manufacture of parts of cycles or sewing machines where the aggregate value of such taxable services provided by a service provider does not exceed a prescribed threshold for the preceding financial year; exemption is restricted to the first clearances made on or after the first day of April in any financial year; providers who also manufacture dutiable goods must maintain separate accounts of receipt, production and clearance of exempted and dutiable goods and services; specified processes include electroplating, zinc plating, anodizing, heat treatment, powder coating, painting and auto black.</description>
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