Question

Which of the following statements given below are correct according to the Union Budget 2023-24, regarding indirect tax: 1.    Excise duty exempted on GST-paid compressed biogas. 2.    Import duty on silver dore, bars and articles reduced. 3.    National Calamity Contingent Duty on specified cigarettes has been revised upwards by about 16%.

A 1 and 2 only
B 2 and 3 only
C 1 and 3 only
D 1, 2 and 3
E None
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