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    <description>Respondents to a Central Excise query confirmed that interest collected should be accounted to the payment head classified as other receipts rather than the code for other duties, establishing the proper ledger classification for interest receipts within departmental bookkeeping.</description>
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      <description>Respondents to a Central Excise query confirmed that interest collected should be accounted to the payment head classified as other receipts rather than the code for other duties, establishing the proper ledger classification for interest receipts within departmental bookkeeping.</description>
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