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    <title>Manufacture and supply of fuel by IOC to Indian Navy or Coast Guard shall be exempt from excise duty</title>
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    <description>Fuels under Chapter Heading 2710 supplied by Indian Oil Corporation Limited as stores for consumption on board Indian Navy or Coast Guard vessels are exempt from excise duty where IOC manufactures or procures and supplies such fuels and complies with conditions: registration under rule 9 of the Central Excise Rules, 2002 with the jurisdictional Assistant/Deputy Commissioner; maintenance of receipt and supply records; monthly reconciliation and proof to the satisfaction of the jurisdictional central excise officer; and payment of excise duty with interest for fuels not properly accounted for.</description>
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      <description>Fuels under Chapter Heading 2710 supplied by Indian Oil Corporation Limited as stores for consumption on board Indian Navy or Coast Guard vessels are exempt from excise duty where IOC manufactures or procures and supplies such fuels and complies with conditions: registration under rule 9 of the Central Excise Rules, 2002 with the jurisdictional Assistant/Deputy Commissioner; maintenance of receipt and supply records; monthly reconciliation and proof to the satisfaction of the jurisdictional central excise officer; and payment of excise duty with interest for fuels not properly accounted for.</description>
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