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    <title>NEGATIVE LIST OF SERVICES: PROCESSES AMOUNTING TO MANUFACTURE</title>
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    <description>The defined expression process amounting to manufacture or production of goods ties negative-list exclusion to processes on which excise duty is leviable, extended to include processes under the Medicinal and Toilet Preparations enactment; subsequent amendment excluded processes for alcoholic liquor for human consumption from the negative list, making bottling and contract manufacture of potable liquor taxable and prompting corresponding amendment of exemption provisions and administrative clarification.</description>
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      <description>The defined expression process amounting to manufacture or production of goods ties negative-list exclusion to processes on which excise duty is leviable, extended to include processes under the Medicinal and Toilet Preparations enactment; subsequent amendment excluded processes for alcoholic liquor for human consumption from the negative list, making bottling and contract manufacture of potable liquor taxable and prompting corresponding amendment of exemption provisions and administrative clarification.</description>
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