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    <description>The operative guidance directs reliance on the general exemption in the Central Excise Tariff to determine whether goods processed under contract (job work) qualify for exemption, requiring mapping the facts of the processing arrangement to the terms of that general exemption.</description>
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      <description>The operative guidance directs reliance on the general exemption in the Central Excise Tariff to determine whether goods processed under contract (job work) qualify for exemption, requiring mapping the facts of the processing arrangement to the terms of that general exemption.</description>
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