CVD is leviable on Intravenous fluid @ 5% ad valorem under Notification No. 2/2011-C.E., dated 1-3-2011...

CVD is leviable on Intravenous fluid @ 5% ad valorem under Notification No. 2/2011-C.E., dated 1-3-2011 and not @ 1% ad valorem under Notification No. 1/2011-C.E., dated 1-3-2011 as claimed by the appellant - AT .....

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