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    <description>Exemption from income tax is distinct from excise exemption; income from an excise free zone unit must be assessed under the relevant income tax provisions and any deduction or exemption can be claimed only by satisfying the statutory eligibility criteria and procedural requirements of those provisions.</description>
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      <description>Exemption from income tax is distinct from excise exemption; income from an excise free zone unit must be assessed under the relevant income tax provisions and any deduction or exemption can be claimed only by satisfying the statutory eligibility criteria and procedural requirements of those provisions.</description>
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