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    <title>Amendment in Sec.3A (3)</title>
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    <description>The amendment inserts an Explanation to subsection (3) clarifying that factors relevant to production include multiple considerations, enabling the Central Government to specify more than one factor when charging excise duty on the basis of production capacity for notified goods.</description>
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      <description>The amendment inserts an Explanation to subsection (3) clarifying that factors relevant to production include multiple considerations, enabling the Central Government to specify more than one factor when charging excise duty on the basis of production capacity for notified goods.</description>
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