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    <description>Excise Returns (ER1, ER2, ER3) are used to consolidate opening balances, quantities manufactured, clearances on payment of duty, clearances under bond or LUT, exports on payment, stock transfers, exemptions claimed, duty paid and abstracts of CENVAT and PLA; these particulars must be entered in the respective columns of the applicable monthly or quarterly return to report duty liability and credit positions.</description>
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      <law>Central Excise</law>
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