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    <title>READYMADE GARMENTS UNIT WHETHER EXCISE APPLICABLE</title>
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    <description>An initial Notification treated outputs as dutiable where inputs were exempt, making garments from exempt fabric subject to excise. A later amendment and administrative circular restored the pre-change exemption framework, clarifying that exempt fabric acquisitions do not automatically make finished ready-made garments dutiable and reinstating the prior duty-exemption position.</description>
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      <description>An initial Notification treated outputs as dutiable where inputs were exempt, making garments from exempt fabric subject to excise. A later amendment and administrative circular restored the pre-change exemption framework, clarifying that exempt fabric acquisitions do not automatically make finished ready-made garments dutiable and reinstating the prior duty-exemption position.</description>
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