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    <title>Changes in Customs and Central Excise law and rates of duty - Budget 2014-15</title>
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    <description>Amendments introduce widespread customs and central excise tariff adjustments, targeted exemptions for inputs and energy-related capital goods, retrospective measures under provisional collection authority, expanded exporter duty-free entitlements, and procedural reforms including higher appeal admission thresholds, mandatory pre-deposit requirements, CENVAT credit time limits, e-payment mandates and valuation rule changes; notifications and Finance Bill provisions govern effective dates and operative conditions.</description>
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