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Customs - Highlights / Catch Notes

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Interpretation of the Exemption Circular - the emphasis on the ...

Case Laws     Customs

September 26, 2020

Interpretation of the Exemption Circular - the emphasis on the comma punctuation mark (,) used in Clause 5.5 of the Circular dated 23.03.2009 to be misdirected. The stress given to this separator is entirely out of context. The surrounding words both preceding and succeeding the comma have to be read together to give a complete meaning. - HC

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