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43-A Special procedure for payment of Federal excise duty on franchise fee or technical fee or royalty under a franchise agreement

(1) Every person, firm or company, hereinafter referred to as franchisee, using the right to deal with the goods or services of the franchiser under a franchise agreement against a pre-determined fee or royalty, if not already registered, shall obtain Federal excise registration from the Collector of Federal Excise in whose jurisdiction the franc...

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