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    <title>Central Excise Duty payable as per CAS4</title>
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    <description>Taxpayers may make a provisional deposit of Central Excise duty when correct value cannot be determined at removal; upon final determination they must pay the differential duty and interest at the applicable rate. If valuation is unavailable at removal, the taxpayer should apply for provisional assessment under the prescribed rule-based assessment procedure, with subsequent adjustment and interest liability.</description>
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      <description>Taxpayers may make a provisional deposit of Central Excise duty when correct value cannot be determined at removal; upon final determination they must pay the differential duty and interest at the applicable rate. If valuation is unavailable at removal, the taxpayer should apply for provisional assessment under the prescribed rule-based assessment procedure, with subsequent adjustment and interest liability.</description>
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