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Section 109 - Amendment of section 9. - Finance Act, 2017Extract Customs Tariff Amendment of section 9. 109. In the Customs Tariff Act, 1975 (51 of 1975.) (hereinafter referred to as the Customs Tariff Act), in section 9, in sub-section (3), for clause (c), the following clause shall be substituted, namely: (c) the subsidy has been conferred on a limited number of persons engaged in the manufacture, production or export of articles; .
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