C.E. (10th Amendment) Rules, 1986

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....cation No. 253/86-C.E. Dated 14-4-1986 In exercise of the powers conferred by section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following ....

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....rson who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing or selling or purchasing, or in any other manner deals with, any excisable goods ....