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    <title>Central Excise - Proposals involving changes in rates of duty - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Proposed amendments reconfigure central excise duty rates and exemptions across multiple sectors, combining rate reductions, targeted increases, sectoral exemptions and retrospective reliefs. The package reduces duties on specified agricultural processing and renewable energy inputs, lowers rates for certain electronics components and footwear, and provides full or concessional exemptions for inputs and machinery used in renewable energy, compressed biogas and recycling. It also rationalises duties on textile inputs manufactured from plastic waste with retrospective exemption windows and prescribes uniform or concessional rates with and without CENVAT credit for specified goods.</description>
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