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    <title>Amends Central Excise Rules, 2002 - Units paying 1% duty under notification no. 1/2001, to file quarterly returns - Rule 12AA to include jewellery of heading 7114</title>
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    <description>Where an assessee availing the exemption notification and manufacturing only the exempted goods is required to file a quarterly return, in the form specified by the Board, of production and removal of goods and other relevant particulars within ten days after the close of the quarter; rule 12AA is amended to extend coverage to jewellery or other articles of precious metals falling under an additional tariff heading.</description>
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      <description>Where an assessee availing the exemption notification and manufacturing only the exempted goods is required to file a quarterly return, in the form specified by the Board, of production and removal of goods and other relevant particulars within ten days after the close of the quarter; rule 12AA is amended to extend coverage to jewellery or other articles of precious metals falling under an additional tariff heading.</description>
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