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    <title>INTER UNIT TRANSFER SHOWS IN ER-1 RETURN</title>
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    <description>Inter unit movements of materials and goods must be shown in ER 1 as duty paid clearances in column 3 unless the transfers are made under Rule 12BB applicable to LTU, in which case columns 4 and 5 for inter unit transfers are to be used; raw material removals should be reported according to that same distinction for credit utilisation.</description>
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