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    <title>Special duties of excise</title>
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    <description>A statutory special duty of excise is imposed on goods chargeable under the Central Excises Act, read with relevant notifications, equal to five per cent of the amount chargeable, excluding cases where notifications provide exemption, credit or reduction for duty already paid on inputs; this special duty is in addition to other excise duties and, as far as practicable, the Central Excises Act and rules (including refund and exemption provisions) apply to its levy and collection.</description>
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      <description>A statutory special duty of excise is imposed on goods chargeable under the Central Excises Act, read with relevant notifications, equal to five per cent of the amount chargeable, excluding cases where notifications provide exemption, credit or reduction for duty already paid on inputs; this special duty is in addition to other excise duties and, as far as practicable, the Central Excises Act and rules (including refund and exemption provisions) apply to its levy and collection.</description>
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