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    <title>Excise duty on Inhouse Captital Goods/Sapares</title>
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    <description>In-house manufactured tools, spares and capital goods used within the same factory for production of dutiable final products are not liable to excise duty where they are not removed from the factory; the exemption covers captive manufacture and internal use in the manufacturing process.</description>
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      <description>In-house manufactured tools, spares and capital goods used within the same factory for production of dutiable final products are not liable to excise duty where they are not removed from the factory; the exemption covers captive manufacture and internal use in the manufacturing process.</description>
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