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    <title>Amendment of section 11B</title>
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    <description>An amendment adds sub clause (eb) to the Explanation to clause (B) in section 11B specifying that where excise duty is paid provisionally, the relevant date is the date of adjustment of duty after final assessment.</description>
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      <description>An amendment adds sub clause (eb) to the Explanation to clause (B) in section 11B specifying that where excise duty is paid provisionally, the relevant date is the date of adjustment of duty after final assessment.</description>
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