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    <title>One goods covered in 12/2012 and another not covered</title>
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    <description>When two products made at the same premises differ in coverage under Notification 12/2012 CE, the product covered by the notification is liable to the concessional duty rate specified therein, while the non-covered product is liable to the normal excise duty rate; experts endorse applying rates on a per-product basis within the same manufacturing location.</description>
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