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Customs - Highlights / Catch Notes

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Benefit of exemption - scope of the term 'Machinery used for the ...

Case Laws     Customs

June 15, 2022

Benefit of exemption - scope of the term 'Machinery used for the production of a commodity' - denial of benefit on the ground that some of the key machines like Coil Winding Machine, Heat Press, Curing Drier, were not imported - following the various decisions, the benefit of exemption allowed - AT

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