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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Benefit of exemption on import of parts agricultural machinery - ...

Case Laws     Customs

August 3, 2019

Benefit of exemption on import of parts agricultural machinery - The parts and components as have been imported by the appellants since do not require any activity which can be called as manufacture, but when cabled at the site they can be used as a laser land levelling, an agricultural machine, the product qualifies for concessional rate of duty @2.5%

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