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    <description>S.No.205A of Notification No.12/2012-CE exempts railway or tramway track construction material of iron and steel from excise duty on the value of rails where those rails have suffered excise duty and no CENVAT credit has been taken under the CENVAT Credit Rules, 2004; this exemption is applied retrospectively for the period from 17.03.2012 to 02.02.2014.</description>
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