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    <description>The Tribunal upheld the payment obligations under Rule 6(3) for manufacturers of dutiable and exempted goods, emphasizing the date of final product clearance for payment determination. The case stressed the significance of timely claim submissions and compliance with procedural requirements, with the Tribunal remanding the matter for further examination of additional claims regarding goods cleared for export under bond or used for captive consumption.</description>
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      <description>The Tribunal upheld the payment obligations under Rule 6(3) for manufacturers of dutiable and exempted goods, emphasizing the date of final product clearance for payment determination. The case stressed the significance of timely claim submissions and compliance with procedural requirements, with the Tribunal remanding the matter for further examination of additional claims regarding goods cleared for export under bond or used for captive consumption.</description>
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