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If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - Tri

Central Excise - If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Cen .....

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