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    <title>Repacking and Relabeling of Products</title>
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    <description>Where repacking and relabelling by a job worker does not amount to manufacture, the job worker may perform those operations without payment of excise duty; the tax liability remains with the principal manufacturer. Movement of excisable goods for such processes can be effected under the notification authorising transfer without payment of duty, subject to compliance with its conditions, and the principal manufacturer must discharge duty where applicable.</description>
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