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    <description>Removal of capital goods on which CENVAT credit was taken requires payment equal to the CENVAT credit reduced by prescribed quarterly straight line rates, with separate schedules for computers and peripherals and for other capital goods; if that calculated amount is less than the duty leviable on transaction value, the duty payable shall be equal to the duty on transaction value, and clearance as waste or scrap requires payment equal to duty on transaction value.</description>
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