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Import made under DEPB scheme of the goods which are fully exempt from payment of Customs duty and therefore no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied - Tri

Customs - Import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed r .....

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