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2007 (10) TMI 196 - HC - CustomsImported capital goods for floriculture project on payment of custom duty- no material on record to suggest that the duty element has been passed on to the consumer - sale price of the final product of the assessee matches with the price of other sellers in the market who are using non duty paid identical imported CG, it is held that the duty element cannot be said to have been passed – depreciation was not written back so no benefit derived by claming depreciation
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