Period of Utilization

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..... ation, as mentioned earlier, read with Section 61 of the Customs Act, 1962 , raw material, spares, consumables are to be used by the unit within a period of three years from the date of import or s .....

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..... e given liberally. (Ref.: Circular No. 30/99-Customs, dated 25.5.99 ). - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia .....

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