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    <title>PVC film sheets</title>
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    <description>A manufacturer must obtain separate dealer registration to issue cenvatable invoices for trading in duty-paid goods; trading from premises registered solely for manufacture is ordinarily restricted and special permission is needed when traded goods are identical to manufactured goods. Issuing cenvat-enabling invoices will disclose procurement and duty details, so import price cannot be concealed. If manufacturing and trading occur near each other, maintain strict demarcation and separate records and, where uncertain, seek permission from the jurisdictional authority to avoid regulatory complications.</description>
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