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2008 (3) TMI 7 - SC - CustomsImport of Copper Waste and Scrap at NIL rate of CVD - The entry 74.04 of 8/96 CE datd 23-7-1996 nowhere uses the word ‘generated’ or ‘imported’ – Therefore import of copper waste and scrap are entitled to attract NIL rate of duty and refund of duty paid is allowed.
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