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of 1986), which pertains to tobacco and manufactured tobacco substitutes; (b)   pan

Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04 and

floppy, disc, tape, portable data storage device, external hard drives, or memory cards...established by the Central Government or a State Government,   where,— (A)  ...

or otherwise or in which he is a beneficiary; (iii)   bank account and credit card