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    <title>regarding excise duty</title>
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    <description>Affixing or altering the retail sale price on excisable goods is treated as an act of manufacture where tariff entries or notifications treat labeling, relabeling, repacking or other treatments to render goods marketable as manufacture; such acts ordinarily require central excise registration and attract excise liability, subject to available small scale manufacturer exemptions and unconditionally exempt goods.</description>
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      <law>Central Excise</law>
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