Duty on Areca Nuts: 4% for Sri Lankan Origin, 108% for Others; Provisional Assessment Valid u/s 18(1)(c.

Country of origin - rate of duty @4% if the areca nut is of 'Sri Lankan origin' or leviable at 108% - there is absolutely nothing wrong on the part of the respondents in having pursued the course under Section 18 (1) (c), ordering provisional assessment. - HC .....

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