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    <description>Internal page/entry citations on invoices for RG 23D are discretionary administrative measures rather than mandatory statutory requirements; industry practice does not require page and entry numbers on dealers&#039; invoices. All relevant information must be captured in private records with sufficient cross references to permit tracing of transactions, and particulars of such private records must be submitted under the applicable central excise rules to meet compliance and audit needs.</description>
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      <description>Internal page/entry citations on invoices for RG 23D are discretionary administrative measures rather than mandatory statutory requirements; industry practice does not require page and entry numbers on dealers&#039; invoices. All relevant information must be captured in private records with sufficient cross references to permit tracing of transactions, and particulars of such private records must be submitted under the applicable central excise rules to meet compliance and audit needs.</description>
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