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    <title>Reversal of 5% or 10% Value Not Applicable to Non-Excisable Bagasse and Pressmud Due to Common Input Non-Usage.</title>
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    <description>As the bagasse and pressmud are non-excisable, the question of reversing 5% or 10% of the value of goods does not arise as the common inputs not used in the manufacturing of waste - AT</description>
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