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Export of Iron Ore - demand of export duty - whether the test ...


Iron Ore Export Duty: Test Report Basis Crucial for Duty Calculation; Ambiguities Favor Revenue Due to Strict Exemption Interpretation.

November 19, 2018

Case Laws     Customs     AT

Export of Iron Ore - demand of export duty - whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the revenue for the simple reason that the exemption notification has to be strictly construed

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