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Customs - Highlights / Catch Notes

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Import of plastic granules under exemption scheme (Target Plus ...


Import of Plastic Granules for Job Work Not a Transfer, Exemption Demand Set Aside Under Target Plus Scheme.

October 28, 2015

Case Laws     Customs     AT

Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of imported plastic granules as appellant is sending plastic granules to job worker and buyer is purchasing plastic films - demand set aside - AT

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