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Customs - Highlights / Catch Notes

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Exemption from CVD - imports of silver conductor paste - The ...

Case Laws     Customs

May 5, 2023

Exemption from CVD - imports of silver conductor paste - The Notification clearly hold that the exemption is only available if the goods are consumed within the factory of production. In the instant case the goods are imported and, therefore this condition is not satisfied. For this reason the benefit of notifications cannot be extended. - AT

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