TMI BlogThe assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs...The assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming exemption u/s. 10B. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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