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    <description>Manufacturers must file the regular ER 1 return when they produce any excisable goods outside the scope of the exemption notification; they should maintain separate input and input service inventories for goods subject to the concessional duty rate, record the appropriate duty rate and notification reference, and note the treatment in remarks. ER 8 is confined to manufacturers exclusively producing goods under the exemption notification and not producing other excisable goods, making mixed manufacturers ineligible for ER 8.</description>
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