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    <title>CHAPTER HEADING FOR DIPHENOXYLATE HYDROCHLORIDE AND ATROPINE SULPHATE TABLET USP - Central Excise.</title>
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    <description>The excise department&#039;s position is that a merchant exporter must furnish its own bond or CT 1 and cannot effect export in the merchant&#039;s name on the supplier&#039;s bond; the merchant must produce H form proof of export within the stipulated period, and duty liability arises if proof is not produced.</description>
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