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[Cites 0, Cited by 0] [Section 23(2)] [Section 23] [Entire Act]

State of Assam - Subsection

Section 23(2)(b) in The Assam Excise Act, 2000

(b)any duly on an excisable article produced outside India and imported to the territories to which this Act applies whether across a customs frontier as defined by the Central Government or not.