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    <title>Effective rate of duty of 1% on specified goods</title>
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    <description>Whether a unit may in the same premises sometimes forgo Cenvat Credit and apply a reduced effective duty on certain clearances while at other times availing credit and applying the higher tariff duty; respondents noted Notification No.12/12 CE does not expressly require a single choice of rate for all clearances, while one respondent contended a hybrid procedure is impermissible, and clarified that Notification No.44/97 CE(NT) on compounded levy is a separate scheme not directly relevant to the issue.</description>
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