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    <description>Levy of a cess on manufactured beedis is imposed under the Beedi Workers Welfare Cess Act, 1976; the Central Government, by notification superseding an earlier notification, fixes the rate at which the duty of excise shall be levied and collected by way of cess for the purposes of the Beedi Workers Welfare Fund Act, 1976, with effect from the date of publication in the Official Gazette, without affecting prior actions.</description>
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