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    <description>The product is classifiable under the corrugated paper heading and may qualify for a concessional excise duty only if the manufacturer starts production from kraft paper, corrugated paper, corrugated sheet or corrugated board and does not have the facility to manufacture kraft paper in the same factory; applicability hinges on satisfying this manufacturing-stage eligibility and the exclusion for units producing kraft paper onsite.</description>
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      <description>The product is classifiable under the corrugated paper heading and may qualify for a concessional excise duty only if the manufacturer starts production from kraft paper, corrugated paper, corrugated sheet or corrugated board and does not have the facility to manufacture kraft paper in the same factory; applicability hinges on satisfying this manufacturing-stage eligibility and the exclusion for units producing kraft paper onsite.</description>
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