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    <description>Query whether clearance to agricultural industry or of machine parts for agricultural use is excise-exempt. Notification No.3/2004-CE exempts machinery, instruments, equipment and pipes used in water supply plants for agricultural and industrial use. The general exemption Notifications of 1.3.2006 (Nos.3/2006-6/2006) as amended should be examined to ascertain exemption for specific goods; product description and classification are required for definitive application.</description>
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