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    <title>finished goods removal</title>
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    <description>An excise invoice may be issued to pass on duty charged by a supplier, but trading in third party finished goods requires a Trading Registration Certificate or separate excise registration. If manufacturing and trading occur on the same premises, allocate a specific area with a separate entrance for trading, maintain separate records and operate under trading procedures, and continue existing manufacturing records; preserve registers such as RG23D as applicable.</description>
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      <description>An excise invoice may be issued to pass on duty charged by a supplier, but trading in third party finished goods requires a Trading Registration Certificate or separate excise registration. If manufacturing and trading occur on the same premises, allocate a specific area with a separate entrance for trading, maintain separate records and operate under trading procedures, and continue existing manufacturing records; preserve registers such as RG23D as applicable.</description>
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      <law>Central Excise</law>
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