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    <description>The value of job work is not included when computing turnover for entitlement to the SSI value-based exemption, so job-working units can avail SSI exemption despite substantial job-work. However, job-work value is generally included in computation of a separate higher turnover ceiling unless the job-work clearance is fully exempt under a specific job-work exemption notification; electing to pay duty for job-work activity can affect which provisions apply.</description>
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