Set-off of special excise duty paid on inputs in certain circumstances

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Full Text of the Document

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....ules, 1944, read with sub-clause (4) of clause 82 of the Finance Bill, 1988, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government hereby exempts goods which have been subjected to a special duty of excise under the aforesaid clause, from so much of the special duty of excise l....