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    <description>An auxiliary duty of excise is imposed on goods in the First Schedule, measured by value determined under section 4 of the Central Excises Act, and is payable in addition to duties chargeable under that Act or other law; the levy is for Union purposes and Central Excises Act provisions, including refunds and exemptions, apply so far as may be to its assessment, levy and collection, subject to a statutory cessation saving prior actions.</description>
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      <description>An auxiliary duty of excise is imposed on goods in the First Schedule, measured by value determined under section 4 of the Central Excises Act, and is payable in addition to duties chargeable under that Act or other law; the levy is for Union purposes and Central Excises Act provisions, including refunds and exemptions, apply so far as may be to its assessment, levy and collection, subject to a statutory cessation saving prior actions.</description>
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