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    <title>EXCISE DUTY</title>
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    <description>A supplier of inputs for goods ultimately exported can supply without payment of excise duty if the purchaser (exporter) follows the prescribed export procedure and provides the necessary export documentation; otherwise the supplier must pay duty and the exporter may claim Cenvat credit and refund or claim rebate under the Central Excise rules. Obtaining appropriate transit/certificate forms from the exporter (CT-1/CT-3) is the practical compliance measure noted.</description>
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