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    <description>The Manual supplements the Central Excise Rules, 2002 and prescribes nationwide procedures requiring adherence unless Commissioner or Board approval permits deviation. It records the shift from supervised clearances to invoice-based clearance and a continuing self-assessment regime where assessees declare classification, value and quantify duty at clearance, subject to departmental scrutiny and selective audit. It also mandates taxpayer assistance units, acceptance of electronic communications, time-bound replies to trade queries, and targeted support for small-scale manufacturers.</description>
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