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Excise - Indirect Tax - Central Excise Act, 1944, ss. 2 (d) and 11A - Central Excise Rules, 1944, r. 173Q(1) - Central Excise Tariff Act, 1985, heading 5905.10 - Excisable good - Unvulcanised sandwiched fabric/ Double textured rubberized fabrics

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