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    <title>Selling of refurbished parts</title>
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    <description>Refurbished spare parts sold from an excise warehouse by a deemed manufacturer are subject to Central Excise duty and applicable VAT/CST; replacement, refurbishment and onward sale after warranty are covered. Compliance requires adherence to Legal Metrology rules for refurbished goods and issuance of an invoice in accordance with the Central Excise Rules to accompany removal from the warehouse.</description>
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      <description>Refurbished spare parts sold from an excise warehouse by a deemed manufacturer are subject to Central Excise duty and applicable VAT/CST; replacement, refurbishment and onward sale after warranty are covered. Compliance requires adherence to Legal Metrology rules for refurbished goods and issuance of an invoice in accordance with the Central Excise Rules to accompany removal from the warehouse.</description>
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