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    <title>Clean Energy Cess - Exemption to specified goods</title>
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    <description>Goods under Central Excise Tariff headings 2701-2703 are exempted from the clean energy cess except raw coal, raw lignite and raw peat; the exemption applies only if the applicable cess has been paid at the stage of the raw coal, raw lignite or raw peat from which those goods are produced.</description>
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