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    <description>Annexure 45 under the Central Excise concessional removal Rules permits duty free or concessional transfers of specified goods for use in the manufacture of designated excisable products in another factory, implementing an end use exemption subject to procedural compliance and limited declaratory relief for certain small suppliers. CT 3 is a separate bonded removal procedure allowing Domestic Tariff Area units to send goods under bond to export oriented or similar units for further processing, manufacture or capital use without payment of duty, operating under distinct procedural requirements.</description>
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