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    <title>Excess Excise Duty</title>
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    <description>Whether a first-stage dealer may pass on excess excise duty charged by a manufacturer to its customer when the dealer&#039;s selling price is lower: forum responses indicate the dealer is bound by the manufacturer&#039;s invoice and may reflect the excise component to the buyer, with one respondent noting a Board clarification supporting passing the full duty even if the dealer&#039;s selling price is less.</description>
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      <law>Central Excise</law>
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