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    <title>Clarification about Excise Registration.</title>
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    <description>A manufacturer exporter must obtain excise registration if local taxable turnover exceeds Rs. 150 lakhs in a financial year; registration may be taken voluntarily earlier. The turnover test is applied after deducting direct exports and supplies to EOUs and SEZs. Registered persons qualify for cenvat credit, must maintain records, and are liable to pay central excise duty on dutiable transactions.</description>
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