Duty remission on destruction of goods

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..... dvance intimation to the Specified Officer, a Unit may destroy, without payment of duty, goods including capital goods, procured from Domestic Tariff Area or goods imported or goods manufactured/produ .....

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..... metals, diamond, precious stones and semi-precious stones IS not allowed. The officers supervising destruction are required to ensure that goods are destroyed fully rendering them unfit for further u .....

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