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Chapter heading 27.10 of the First Schedule and Second Schedule

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....of 1944), the Central government hereby exempts Motor spirit, (commonly known as petrol),hereinafter referred to as said goods, falling under Chapter heading 27.10 of the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), hereinafter referred to as said schedules, manufactured in and cleared from an oil refinery 1[or cleared from a registered warehouse], intende....

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Chapter heading 27.10 of the First Schedule and Second Schedule