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    <title>WHO CAN PAY CENTRAL EXCISE</title>
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    <description>Central excise duty is imposed on the manufacture of excisable goods and is payable by the manufacturer at the time of removal from factory premises; the manufacturer is liable to pay and ordinarily collects the duty from buyers, while specified exemptions and reliefs (such as schemes for small scale industries, SEZs, EOUs and area based exemptions) relieve eligible producers from duty under prescribed conditions.</description>
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      <law>Central Excise</law>
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